In China,mining enterprises not only should play value-added tax and income tax like the enterprises of other industries,but also must pay the mineral resource tax,mineral right tax and mineral compensation tax.They should buy the mining right before exploration and extraction.So,the tax burden of mining enterprises is weightier than that of other enterprises in China.From the aspect of the tax's essence,this paper discuss the properties of tax and fee of mineral resource as well as mining right,indicates that there are some unreasonable aspects in the tax and fee system of mining industry and the transferring fee system of mining right,finally,gives some opinions and propositions.