Resource-based cities are the staged outcome of the industrialized social development. The human resource development is an important guarantee of the sustainable development of the resource-based cities. On the basis of the relationship of the fiscal and taxation policies and the human resource construction of the resource-based cities, this article investigates the related fiscal and taxation supporting policies form some foreign countries and also focuses on the developmental stages of the resource-based cities. At last, it puts forward some fiscal and taxation policies to support the human resource development of the resource-based cities systematically, which are quite suitable for the conditions of China. <<