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To achieve this, perfecting the system of national economic resources sustainable development at home and abroad, according to the idea of the existing research results and decision-making needs, this research mainly include the following five aspects: one is our resource situation and the economic development of our country and the paradox of research. From the Angle of various resources tax to explain the existence of contradictions have hindered the sustainable development of our economy, and hinder our economic development of specific performance, serious waste of resources transition, serious destruction of ecological environment and income distribution gap widening inequality, the three problems, 2 is from several aspects, and economic development of China resources tax features scientifically designed for.The paper focuses on the research as a pioneer in pure land is to improve tax rate, expand the scope of tax on the way, change, and to hold the principle of sustainable economic development. Therefore, the subject to the sustainable development of the national economy as the breakthrough point from the following aspects: one is the idea resources tax levy tax expand scope, 2 tax is perfect, Three is to optimize the tax structure, According to the tax adjustment is four, 5 for renewable resources is preferential tax system, 6 is the perfect resource tax policy, 7 from tax distribution, import and export, collection, supervising and controlling, reform aspects resources tax. This tax reform in China due to the difficulty in analysis of broad and facing two problems: one is difficult for discriminating rate, especially considering the diamond and lean and regional difference problem, 2 tax changes by the consumer is finally, tax reform is to reform of prices, and matching full consideration should be given to other industry and consumers.This research innovation lies in: one is the research content and research methods inthe graduality and the sustainable development of the national economy as the breakthrough point, Second is the systematic and comprehensive research contents, from theory, policy, system, and each level analysis, Three is the research achievements, the importance and practicability of resources related to the effective aspects of research.Based on analysis of comprehensive method of research, to collect information on the typical case studies, and data, the policy Suggestions for the technical route is derived.
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