Abstract: The party′s 18 again clearly accelerate the resource tax reform,while from an economic perspective,resource tax from the amount of ad valorem levied on mining companies and local governments are more fairness and reasonableness,and therefore accelerate the pace of resource tax reform has an important significance.This article reviews the resource tax reform course of our country,comparative analysis of the taxable amount of ad valorem way the pros and cons,the tax basis and tax price process in ad valorem way should focus on a few key issues and corresponding countermeasures.