Based on the input-output model, the urban households of China were divided into seven income groups according to their income level, and the income distributional effects on urban households of converting the energy resource tax from volume-based tax into ad valorem tax were analyzed in this paper. According to the results, it would be regressive income distributional effects if only implementing coal resource tax reform or natural gas resource tax reform separately, which was not beneficial to income distribution fairness; but it would be progressive income distributional effects if only implementing oil resource tax reform which was beneficial to income distribution fairness; however, it would be almost no impacts on income distribution fairness if coal, oil and natural gas resource taxes reform under current tax rate were implemented simultaneously. Specifically, the impacts of energy resource tax reform on low income groups should be paid more attention to, and appropriate subsidy policies should be designed in order to reduce the negative impacts on the welfare of the low income groups as their consumption expenditure would be increased.