Abstract: China is the world's largest producer and consumer country of Coal.Although the amount of mineral resource compensation fee for coal is the highest of all the non-oil and gas minerals,the total revenue is far lower than the actual value of coal.Accordingly,the adjustment of resource compensation fee rate for coal can protect the state ownership of mineral resource,helps to promote the rational utilization of mineral resources.The research adopts two ways:the one is the reference of the level of international royalty;and the two is comparing the average sales margins between the industrial and coal mining,then collecting mineral resources compensation fee for a certain proportion of excess profits.Considering the two methods,the paper proposes coal resource compensation fee should be 3%~7%.In addition,the mineral resource compensation fee should be split into 20% to the central government and 80% to the local government.The revenue of the local is paid to those affected by the mining.