From Muli coal field tectonic evolution, the development mode of coal basin and the analysis of coal-bearing depositional system, deposition law of the Muli coalfield are summarised. The main coal-bearing strata belong to Jurassic Jiangcang and Muli formations, in which the Middle Jurassic Muli Formation is almost the mining area of the main coal-bearing strata. Based on analysis and research of coal-bearing strata of Juhugeng mining area in Muli coal field, the authors put forward the unified plan of the coal-bearing strata division and the mining coal seam comparison of Juhugeng mining area in Muli coalfield. Therefore, it typically solved the unclear phenomenon in division and comparison of Muli coal-bearing strata.