关键词: 矿业权, 矿产资源所有权, 资源税

Abstract: Great progress has been achieved in the legal structures in China's mining field in the past 20 years and however, the problems have also become evident. Starting from the practically existing problems in the mining legal system, it is pointed out that whole modification and perfection of China laws concerning mineral resource have no time to delay. Specifically, perfection should be made in four aspects, namely the right ownership system of mineral resource, mining right system, tax-fee reform and way of civil legal remedy. A sound and clear right ownership legal system of mining resource should be established. It is proposed to clearly specify the quasi-property nature of mining right, pay attention to mining right equity, perfect the acquisition and circulation system of mining right. It is hoped that it sould be some help to the perfection of China's mining legal system.

Key words: Mining right, Ownership of mineral resource, Resource tax