Abstract: The coal-based solid waste materials (coal gangue, fly ash, steel slag, etc.) in China face issues such as large annual production volumes, low comprehensive utilization rates, environmental pollution, and land occupation, currently. Based on the core concept of a low-carbon circular economy, and explore and consider pathways for the resource utilization of coal-based solid waste low-carbon cementitious materials, and proposing a technical system for the circular utilization of coal-based solid waste materials from underground mines to surface operations. The general overview is that the key process flows, such as in-depth analysis of the mineral composition of multi-source coal-based solid waste, optimization of raw material gradation ratio, fine control of processing technology, synergistic excitation and efficient activation, and fine processing, are used to prepare materials to meet the application of multiple scenarios from underground to in the well. The system elaborates that all solid waste materials are used as basic raw materials in underground, and activated into low carbon cementitious materials through stimulation, with 28 d strength as high as 25 MPa, rebound rate < 10%, sealing rate ≥95%, cost saving 40%, completely replacing traditional cementitious materials, meeting the performance requirements of underground grouting reinforcement, efficient sealing of gas extraction drilling holes and fast and thin-spraying protection of the surface of the roadway; and combining the coal gangue produced in coal mines to synergistically utilize to prepare materials to meet multiple scenarios of application in the underground. Combined with the synergistic use of coal gangue generated in underground coal mines, the company has prepared underground roadway sprayed functional concrete, roadbed materials and filling materials, which meet the construction standards in terms of mechanical properties, stability, environmental protection and safety, and have shown good adaptability in practical applications, realizing efficient recycling of solid waste in the underground, and reducing sedimentation and increasing efficiency. The utilization of coal-based solid waste materials in the well scene is mainly for the preparation of permeable bricks and other production of building materials, large-scale use in road beds, grass-roots materials and gangue ecological soil for ecological restoration substrate, and the substantial elimination of coal-based all solid waste materials. Currently, the comprehensive utilization of coal-based solid waste materials exhibits the characteristics of “four highs and four lows”, and still faces the challenges of scale, harmlessness, lack of high-value utilization and the lack of relevant standard systems. In the future, greater emphasis should be placed on the graded recycling and resource utilization of various solid waste materials. Technical standards, management specifications, and evaluation systems covering key processes, including classified collection, refined sorting, efficient conversion, and high-value utilization, should be further established and improved. Meanwhile, intelligent monitoring and big data analytics should be deeply integrated to enable dynamic optimization and real-time precise control throughout the entire process of solid waste collection, pretreatment, material preparation, and engineering application. Through these efforts, the transformation of the coal industry toward a more resource-efficient, environmentally sustainable, and circular development model can be further promoted. The coal industry is accelerating its transition to the sustainable direction of resource efficiency, zero-waste mining and carbon negative development, providing strong support for all solid waste management and the “carbon peaking and carbon neutrality goals” goal.