Course and experience of tax and fees system reform in our country mining industry

The paper divides the system of paid use of mineral resources reform and development course into three periods。First the system was imposed on a few minerals,then on almost all minerals after 1996 when 《Mineral Resources Law》was legislated。Latterly some matched ordinances that greatly improved the system have been adopted。On the base of upholding the state ownership of mineral resources and taking benefits of all sides into account,we should make further efforts to perfect the system which mainly consists of the exploration right and mining right,and to deepen the tax and fees reform in our country mining industry。It may be the important experiences originating from the reform and development of the system。At last,it gives some advices to deepen the reform of the system。