Abstract: This authors review the situation of coal and oil industry，based on analyzing the actual case of coal to oil production cost and sales cost，management cost，financial cost and tax cost，quantifying the coal oil consumption tax burden of enterprises，and to analyze the impact of the adjustment of consumption tax on the industry and suggestions.The authors think that the adjustment of consumption tax for coal oil enterprise taxation system is the beginning，the follow-up policy will continue to improve；suggestions of coal oil enterprises should grasp their own advantages in the dividend policy of high-tech products，and expand the use of clean coal，fossil energy field to improve their industrial competitiveness.