Based on the economic development level and the dependence on resources of countries, the paper selects Australia, USA, Kazakhstan, and Vietnam as the corresponding representatives for resource export dependent developed countries, resource import dependent developed countries, resource export dependent developing countries and resource import dependent developing countries, explores their resource taxation systems respectively, based on the above, concludes the target orientations, taxation systems, taxation scopes, taxation bases of these countries, taxation rate design and enlightenments for China, and thus it can form useful reference to China's resource taxation system.
