From 1984,China began to levy resource tax,for more than 30 years,resource tax has been reformed many times in the process of concrete practice.From a long-term point of view,this paper applied econometric regression model to analyze the conservation effects of resource tax on natural resources from the resource production environment effect and consumer society effect.According to the research,resource tax and the exploitation and consumption of natural resources changed in the same direction,it means the implementation of resource tax policy did not promote the conservation of natural resources.