An unified and rational electronic tag code plan would be the base to set up the mine internet of things.Therefore the paper introduced the tag code tactics of the EPC（Electronic Product Code） system and analyzed the general requirements and special requirements of the design on the electronic tag system of the mine internet of things.The EPC96 digit general identification symbol（GID-96） code plan with high independent and no target restriction was applied to the rational distribution of the code section.An electronic tag code plan of the mine internet of things with an encryption tactics was designed to provide the tag code base for the personnel,material and equipment put in and the tracing management function of the mine internet of things.%统一合理的煤矿电子标签编码方案是构建矿用物联网的基础,因此,介绍了电子标签编码EPC体系的标签编码策略,分析了矿用物联网电子标签编码体系设计的一般要求和特殊要求;采用独立性强、无目标种类限制的EPC96位通用标识符（GID-96）编码方案,对代码段进行合理分配,设计了一种带有加密策略的矿用物联网电子标签编码方案,为矿用物联网实现人员、物资、设备的接入和追溯等管理功能提供了标签编码基础。
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