Abstract: Asset evaluation of coal resource is the important basic work of implementing its capitalization management and fixing on the coal resource tax, the compensation for resource and the price of mining right. In light of the assessing value of capital evaluation of coal resource, the coal resource is quantitively evaluated from economic; and based on the evaluation result, the coal resource is classified, and the tax imposition of the different tax ratios is actualized for different resource to administrat the tax of coal resource reasonably.