Abstract: The reform of mineral resources royalties system focuses on the maintenance of the state rights and interests on mineral exploration and development，aims at creating a fair competitive environment in the mining market，and tries to build a new mineral resources royalties system by freeing charges and regulating tax in the different stages of mining activities.But the reform is not complete.The mining rent is not separated from mining tax，mining profits，and mining charges.This thesis puts forward that the theoretical basis of the rent，tax，profit and charge of mining are different，so they should be separated.The mining rent is the property rights income of mineral resources.The mining profit is the return of pre-investment in exploration and development of mineral resources.The mining tax is the price of public goods provided by government.And the mining charge is one of the means that government control mining activities.The tax and charge reform of mining in the future is，in accordance with the theory of mining rent，tax，profit and charge，to restore the essence of mineral resource tax，change some of the charges into mining rent，to retain mine environmental restoration and governance fund.