Xinjiang is a big coal producer and a vital strategic resource base in China, so reform of Xinjiang’s coal resource tax becomes a focus. This paper studies the history of the Xinjiang’s coal resource tax, levy basis and status, in order to stabilize fiscal income and reduce tax, and embody the ecological compensation of resource tax, and presents suggestions to optimize levy modes of coal resource tax in Xinjiang from optimizing the proportion of coal resource tax, differentiating internal provincial coal consumption tax and outside, increasing coal resource tax rate, discounting tax according to coal mining recovery, coal reserve and mining conditions, and setting up lower exempt limit.