Abstract: According to present "Resource tax Temporary regulation", the taxpayer mines the dutiable resources the minerals is as counts the tax cardinal number take the output or the sales volume, specific fixed quantity collection resource tax. Now, is getting more and more prominent along with the resources scarcity, the resources price rises unceasingly. After price large rise, still implemented the fixed quantity tax rate, the resource tax was very already difficult to display promotes to develop and the disposition natural resource and the adjustment grading income function reasonably, the resource tax fixed quantity tax rate should reform as soon as possible.