There are always controversies over the provision of the objects of mineral resource compensation fee levy in china.How to define the minerals on which mineral resources compensation fee is levied,and how to definitude the objects of the compensation fee levy,are the key to settling the dispute.Based on the research of the experiences in levying mineral resources compensation fee in China over tens of years,and the analysis on the meaning of mineral products and the provision of the objects of mineral resource compensation fee levy in some foreign countries,the paper gives some suggestions to consummating the meaning of mineral products and the provision of the objects of mineral resource compensation fee levy.It can provide a reference for establishing the policies about the levy and management of mineral resources compensation fee.