At present,the state-owned collieries are backward in technical equipment,and their safe fund input is insufficient in China.These factors influence the sustainable development of the coal industry.Through analyzing the current situation of the state-owned coal enterprises and studying the history of value-added tax reformation of the coal enterprises,it is found that the burden of the valueadded tax of the state-owned coal enterprises is overweight.In order to make the state-owned coal enterprises improve the enthusiasm to spend more money on the equipment and security,and realize the sustainable development of the coal industry,this paper proposes implementing the reformation from production value-added tax to consumption value-added tax for the state-owned coal enterprises.