Currently, the resources have gradually been exhausted, the alarming clock for natural resources shortage has been ringing, however, the present resources tax of China does not show the connotation of resources protection as the people wish but the resources tax is only regarded as a tool to regulate differential income. The urgent issue for resources protection is how to construct newstyle laws and regulations which can not only embody that the resources users must pay for them but also internalize the social cost for resources extraction and is to transform incometype resources tax into environmentfriendlytype resources tax. Based on existing laws and regulations for resources tax, China can set up and perfect laws and regulations for oil and gas resources tax, coal resource tax and water resource tax so as to have a tax law system to realize that the resources users pay for the resources and to embody resources protection.