本文对澳大利亚和加拿大的矿产资源税收制度、资源税的管理方式、计税原则、计征办法以及税收效果的衡量标准等几个方面作了简要介绍,同时指出了不断耗竭的矿产资源的理想开采量的确定原则。 This article gives a brief introduction to the tax system of mineral resources in Australia and Canada, the way of management of resource tax, the principle of tax calculation, the method of calculating taxation and the measure of tax effect. At the same time, it points out the ideal mining of depleted mineral resources Determination of the amount of principle.