This paper based on a description of the development progress and theory of mineral resources tax system, marks some issues in the current mineral resources tax system in China, including a hazy definition of resources tax and mineral resources compensation, a reduplicated taxation, no theoretical support for resources taxation, and an unreasonable taxation means and distribution proportion, presents some suggestions to improve the taxation system in resource tax and mineral resources compensation, which shall be defined by laws and be adjusted to establish a dynamic tax ratio system and to adjust the payment modes and distribution proportion.