The underdeveloped resource-rich regton in China refers to the underdeveloped region with abundant natural resources. The problem for these regions sustainable development cannot be negligible for its particularity in natural resources and environment. This paper mainly examines the issue about resource tax reform and the sustainable development of underdeveloped resource-rich regions. lt first expatiates on regional characteristics of underdeveloped resource-rich regions, then analyzes the effect that resource tax has on the sustainable development of this type of regions,takes Yulin City as example to illuminate the negative influence on the sustainable development of those regions due to the design limitation of the existing resource tax, and put forward some suggestions, including to delegate tax legislative power to lower levels, to increase resource tax rate. to expand its levied scope to give play to the potential main tax to local revenue, to improve the design of resource tax, to enhance the its function of resource saving and environmental protection, to attach importance to regional interest of underdeveloped resource-rich regions and to improve of the interest distribution system concerning the tax system and resource exploitation.