In accordance with the provisions of law, we implement the system of resource tax and resources compensation fees coexist. However, due to the expansion and extrusion of resource tax on mineral resource compensation fees, as a result, the resource tax takes over the function of resource compensation fees. This paper introduces the serious consequences brought by this situation as follow:ifrst, running afoul of the strategy of ruling the country by law, and disposing communal property rights ultra vires in violation of the provisions of the constitution;second, falling foul of the principles of the market economy, and distorting mining production allocation relationship;third, conlficting with modern tax theory, and violating the basic principles of statutory taxation. This paper argues that the reasons behind these serious consequences lie in the fact that:tax theory basis is disordered, which led to the confusion of tax revenue with collection of rent;mixing up property rights and political power, as a result, tax administrative power is expanding indeifnitely. In order to further carrying out the strategy of ruling the country by law and the principle of statutory taxation, this paper proposes that National People's Congress should organize the reexamination about the implementation of“mineral resources law”;perform a top-level design of resource tax laws and regulations.%依照国家法律规定，我国实行资源税与资源补偿费并存的制度。但由于资源税对资源补偿费制度扩张挤压，造成“鸠占鹊巢”，已经产生了严重后果：一是与依法治国方略相悖，违反宪法规定越权处置全民共有的财产权；二是与市场经济原理不符，扭曲了矿业生产分配关系；三是与现代税收理论相矛盾，违背税收法定的基本原则。其原因是征税理论依据错乱，把税收与收租混为一谈；把财产权利与政治权力相混淆，征税行政权无限膨胀。为进一步贯彻依宪治国方略和落实税收法定的原则，建议全国人大组织开展《矿产资源法》执行情况再检查，并对资源税费法律法规进行顶层设计。
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