Based on the resource value theories and the current standards of resource compensation collection, the theoretic basis of resource compensation collection of coal mining under buildings was given through theoretic analysis and computer simulation.

The paper introduces the actuality of China s petroleum tax and fee system, analyzes petroleum tax rates and the ways of levying resource tax and resource compensation fee, points out some problems in this aspect and put forward relevant proposals.

The current policy of coal resource tax and resource compensation fee foster coal enterprises\' extravagant development and is also the root of causing the problems in coal resource development.

The author discusses regulation of taxation policies for China's mine enterprises to make sure that the depleted reserves can be compensated by mineral resources compensation fees and incomes from mineral products at grades can be adjusted with the resources taxation in a sc.

Levying mineral resources compensation fee is the requirements to protect state ownership, to set up a good circulation mechanism between mineral resources exploration and development;and is completely in accordance with the laws rule of international practices and to meet socia.

When mineral resources compensation fees and taxes are levied according to the actual sales income of mineral products,the assets and taxes of state-owned mineral resources are lost in large amount.

Game analysis on mineral resource compensation levying management and countermeasure;