The current resource tax collection method in China has basically changed from "specific duty" to "ad valorem". However, the resource tax in the formula for calculating the mineral deposit grade index in the current relevant courses, specifications and applications in China is calculated in raw ore, and the unit is yuan/t. Therefore, these formulas consider that the resource tax is still calculated based on the specific duty. Therefore, in the current application processes of ore deposit industrial indicator demonstration, mining right evaluation, etc., it is necessary to calculate the resource tax based on the raw ore through the revenue and other indicators. However, applying the resource tax calculated based on the raw ore through back calculation in these formulas will lead to distortion of the calculation results. Therefore, the author derives a new formula for calculating ore deposit grade indicators. The new formula incorporates the resource tax rate calculated based on the ad valorem resource tax, without the need for back calculation of the resource tax based on the raw ore. Finally, through the comparison and analysis of these formulas in the application of ore deposit grade indicator calculation in Yaogangxian tungsten deposit, it is shown that there are problems with the current formula for calculating ore deposit grade indicators, and it is proven that the new formula derived by the author is simple, reasonable, and widely applicable. Therefore, it is suggested that the new formula derived by the author be adopted in future applications of ore deposit industrial indicator demonstration, mining right evaluation.