China resource tax reform had taken a new pace from 2010 that oil and natural gas resources tax ended the ad valorem history. By the end of 2014，the resources tax reform ranges from oil，natural gas to coal. The coal resources occupies the dominant position in China’s energy production and consumption，so implementation of the ad valorem in promoting resource tax reform in China is another landmark event. Resource tax reform not only affects the interest adjustments of microcosmic main body such as government，enterprises and consumers，but also has important significance for China’s economy structural adjustment and change of mode of national economy development. However，the reform of resource tax is still in its infancy，the design still exists many problems，and the relevant policies can not follow up in time，which limits the benefit of resource tax reform. This paper regards the resource tax as the research object，basing on the review of reform background and the present situation of operation，analyzes mainly the oil and gas and coal resources tax reform process and its benefits. And then summarizes the problems in the reform of resource tax，putting forward policy recommendations for the problem.