| Start time | Policies and regulations | Contents of legislation |
| October 1984 | | Tax coal, oil and natural gas resources, sales revenue as the tax base, the implementation of excess rate progressive collection. |
| January 1986 | Law of the People’s Republic of China on Mineral Resources | Start paid mining mineral resources, but also formed the coexistence of resources taxes and fees. |
| January 1994 | Interim Regulations of the People’s Republic of China on Resources Tax | Salt tax incorporated into resource tax; tax extended to include other non-metallic ore deposits, ferrous ore deposits, non-ferrous metal ore deposits, etc |
| June 2010 | Provisions on Some Problems in the Reform of Crude Oil and Natural Gas Resources in Xinjiang | The tax on crude oil and natural gas resources is collected by ad valorem in Xinjiang, and the tax rate is 5%, which is the step from volume tax to ad valorem tax in our country |
| November 2011 | The Decision of the State Council on the Amendment of the >< the Interim Regulations of the People’s Republic of China on Resources Taxation | Taxes on crude oil and natural gas are calculated on an ad valorem basis from 5% to 10% of sales volume, with individual adjustments to the range of tax rates levied on the ad valorem basis |
| October 2014 | Circular of the Ministry of Finance and the State Administration of Taxation on the Adjustment of the Policy on Tax on Crude Oil and Natural Gas Resources | Adjust the applicable tax rate for crude oil and natural gas resources from 5% to 6%; and December 2014 Circular of the Ministry of Finance and the State Administration of Taxation on the Implementation of the Reform of Coal Resources Tax Implementation of the nationwide coal resources tax levying reform, while cleaning up related fees and funds |
| May 2015 | “Ministry of Finance, State Administration of Taxation on the implementation of rare earth, tungsten, molybdenum resources tax ad valorem levy reform” | RE, W, Molybdenum Resources Tax changed from Volume Quota to Price Quota |