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.

This paper, based on the actuality of coal development of Zhundong coal mine, presents an ecological compensation standard for Zhundong coal mine from ecological loss, environmental pollution, social and residents compensation, development loss, ecological system services loss and ecological environment maintenance cost, and sets up a measurement model of ecological compensation. Ecological compensation standards is calculated between 2 622 021.45 to 3 287 385.17 RMB/a based on the case of Kanglong coal mine, about 3.68%～4.62% of its production cost. The lower limit is recommended for Xinjiang’s coal mines in ecological compensation, with the upper limit as the further target as economy develops. 

Xinjiang abounds in land and mineral resources, but is an underdeveloped province compared to other developed areas in China. The abundant land and resources are a good advantage for economic development in Xinjiang, so it is a key point that how to transfer resource advantage into economic advantage. This paper analyzes the transformation limits and presents some approaches from industry, market and technology.