Abstract: The resource tax collection in China can be largely divided into five stages, including the blank period, ad valorem collection period, specific measurement period, reform pilot period, and full ad valorem evaluation period. The evolution of resource tax collection is summarized from scratch, and from quantity to ad valorem collection. Meanwhile, the situation of resource tax collection and its development trend are analyzed. On this basis, considering the influence factors of the resource tax collection, the evaluation index system of the resource tax collection effect is constructed and evaluated by the analytic hierarchy process (AHP). According to the results of the evaluation, it is necessary to adjust the tax rate of resource tax dynamically, to consider the difference of resources, to improve the adjustment ability of the income tax collection, to improve the training environment of the mining talents, and to guide the technological innovation of enterprises to improve the level of resource tax collection.