The management of mining industry policy & sand and gravel policy are currently governed by Bureau of Mines in Taiwan. However, there are similarities and differences between these two policies in administration and practical operation. The lands of ore processing plant & aggregate processing plant are called "mining industry land", It is so difficult to clarify these two polices that they are often misunderstood by people. The purpose of the paper is to clarify the similarities and differences between ore processing plant & aggregate processing plant for reference in various aspects, including basic attribution, application procedures and related restriction, etc.