The mechanical properties of basic magnesium sulfate cement concrete(BMSCC) was tested using the 75mm diameter split Hopkinson pressure bar. The finite element software Ls Dyna and Holmquist Johnson Cook（HJC） model were used to simulate the mechanical response of BMSCC under impact loading. The results show that BMSCC is a typical rate dependent material with the pronounced strain rate hardening effect and its impact compressive strength increases with increasing strain rate. As a parameter characterizing the dynamic characteristics of brittle materials, dynamic increase factor is linearly related to the logarithm of strain rate. By using Ls Dyna software to simulate the impact compression process, 21 parameters of the HJC model are determined. The relative errors of impact compressive strength and peak strain are -39%09% and -100%32%, respectively. The simulation effect is quite satisfactory.