The development and transformation issue of Chinese resource-based cities has become increasingly prominent, as the gradual decline of some of these cities. ANBOUND research team states that in order to avoid the grim situation of mineral depletion and resource-based cities further decline, adjustments should be made on fiscal system by levying resource tax and maintaining the local resource bonus. Moreover, balance between resource exploitation and environmental protection should be properly handled to control development speed, in order to create more opportunities for the institutional and mechanism development of the following industries.