Remote sensing image data of typical mining areas in the Loess Plateau from 1986 to 2018 were used to analyze the evolution of land use, explore the division of carbon sink functional areas, and propose carbon neutrality paths to provide a reference for the coal industry carbon peak, carbon-neutral action plan. Results show that (1) land use has changed significantly in the Pingshuo mining area over the past 30 years. Damaged land in industrial, opencast, stripping, and dumping areas comprises 4482.5 ha of cultivated land, 1648.13 ha of grassland, and 963.49 ha of forestland. (2) The carbon sink functional areas of the Pingshuo mining land is divided into invariant, enhancement, low carbon optimization, and carbon emission control areas. The proportion of carbon sinks in the invariant area is decreasing, whereas the proportion in enhancement, low carbon optimization, and carbon emission control areas is gradually increasing. (3) The carbon neutrality of the mining area must be reduced from the entire process of stripping–mining–transport–disposal–reclamation, and carbon emissions and carbon sink accounting must start from the life cycle of coal resources. Therefore, carbon neutrality in mining areas must follow the 5R principles of reduction, reuse, recycling, redevelopment, and restoration, and attention must be paid to the potential of carbon sinks in ecological protection and restoration projects in the future.