Abstract: The establishment of mineral resources equity system is an important mean to safeguard the rights and interests of national owners of mineral resources.Actively and orderly promoting the reform of the equity system will help clarify the relationship between "taxes and fees", and deepen and improve the system of compensable utilization of mineral resources.This reform has actively explored the way in which the owner's equity is reflected.During the implementation process, there are objective problems such as increasing production and operation costs of mining enterprises, lack of realistic basis for the expropriation of prospecting rights transfer revenue, repeatedly reflection of the national ownership rights of mineral resources.It is recommended that the properties of resource tax should be clarified theoretically, the way of collecting the mining rights transfer should be adjusted, and the reform effect of mineral resource equity system should be evaluated.