The mining of rare earth produces a large amount of tailing, resulting in serious soil erosion, associated with water quality and geological disasters. Evaluating the effect of vegetation restoration measures on soil erosion control of rare earth tailings can provide theoretical basis for the optimization of measures. With the method of spatial sere substituting for time sere, this study took ion-type light rare earth tailings area of Xunwu County as an example to analyse the response mechanism of soil erosion to vegetation restoration measures under different repair years, using the RUSLE and its total differential formula based on GIMMS NDVI 3 g data from 1982 to 2015, DEM and field survey data. The results showed that soil erosion modulus decreased obviously at a rate of -60 t/(km²·10a), and the change point was 2008. The annual average soil erosion decreased by more than 60% before and after the implementation of vegetation restoration measures (2008). The soil erosion modulus showed the stage changes of rising, stable, rising, stable, rising and falling, and the NDVI showed the opposite changes in the corresponding period. The contribution rates of the soil and water conservation practices factor, the vegetation cover factor, the soil erodibility factor and the rainfall erodibility factor to soil erosion reduction were 33.18%, 32.19%, 19.95% and 13.19% respectively. The main influencing factors of soil erosion reduction in the rare earth mining area of Xunwu County were the soil and water conservation practices factor and the vegetation cover factor.