Abstract: The coal occurrence tectonic in Northeast China formed a series of NE-NNE faulted basins because of pacific geodynamics system. There is no common understanding on coal occurrence tectonic unit at present. In this paper, according to coal-bearing strata characteristics in Northeast China, tectonic units of coal occurrence can be divided into systems of three levels:the northern coal occurrence tectonic district, three coal occurrence tectonic sub-districts and eleven coal occurrence tectonic zones. Based on the theory of earth dynamics, structural control of coal as main line, and the control coal characteristics of each level, occurrence tectonic units are discussed. It is very important for evaluation and exploration of coal resource by developing the research of coal occurrence tectonic units in Northeast China.