Abstract: Recently,the state has introduced a new reform scheme about rare earth resources tax and fee.According to it,tax on rare earth,tungsten,molybdenum resources will be changed from an ad valorem one to a specific one,and mineral resources compensation fee will be canceled.In order to study the impacts of the measure on the management status of domestic rare earth enterprises.This paper,taking the northern Bao Gang rare earth and southern Gan Zhou rare earth companies as examples,compared and forecasted the cost and benefit of enterprises before and after the rare earth resources tax and fee reform.The conclusion shows that the policy will raise the resources cost of domestic rare earth enterprises,and will promote the optimization and upgrading of their cost structures.At the same time,in the long run,it could push prices for rare earth products up,and improve the benefit level of rare earth enterprises