Resource taxes, fees, and rents bear the different legal positions of the market and the state in resource allocation, as well as the logic of the central and local governments in dividing financial resources and financial rights. The protection of the rights and interests of natural resource owners should be entrusted to market mechanisms, which can be achieved through paid use of resources such as bidding, auction, and hanging. The regulation of negative externalities in resource development needs to be achieved through national regulations based on the market. The current tax and fee reform has established resource tax as a differential income adjustment tax and a fiscal income tax, which misunderstands the principle of resource tax collection and easily falls into the "resource curse", and there are shortcomings in authorized legislation. The coordination and cooperation of resource taxes, fees, and rents should be based on the mutual promotion between the modern market economy system and the modern financial and tax system. A resource allocation path led by market mechanisms and supplemented by national regulations should be constructed, as well as a coordination and cooperation path with equal emphasis on the division of financial resources and property rights by the central and local governments. This path runs through the entire linkage of fund collection, management, and expenditure
