In order to complete the increasingly serious air pollution prevention and control plan and cope with international climate change as soon as possible, it is necessary to implement the policy of total coal consumption control in China. As an important tool of macroeconomic policy, fiscal and tax policies should play an active role in the control of total coal consumption. According to the expected goal of coal control in 2015-2050, we will improve the fiscal and tax system for controlling the total amount of coal consumption, establish a long-term mechanism for controlling the total amount of coal in line with national conditions, and truly reflect the external cost of the use of coal resources and pollution control