Abstract: Both the development of social economy and the improvement and complement of mineral resources market have imposed an urgent requirement to the revolution of mineral resources tax. So, in the basis of comprehensive analysis of the process that China mineral resources tax is set, conducted, as well as the experience that similar taxes are designed in foreign countries, this paper perform a analysis on the issues exist in the resources tax system of our country. Such issues include unreasonable tax assessment, low tax rate, limited incidence of taxation and the faultiness of the current tax management system. What’s more, combine with the resources tax revolution in Xinjiang as well as the matured resources tax system in foreign countries, we can come up with ideas that the evaluate the influence of resources tax revolution in provinces with huge amount of mineral resources and some enterprises deal with natural resources. After the comparison of advantage and disadvantage of two taxation charge method: quantity-based collection and ad valorem collection. Finally, we design a composed taxation charge method which related to recovery rate and come up with some advices on the improvement of resources tax of our country.