Fossil fuel such as coal, oil and nature gas is the main energy resource in China even in the world. It has low power generation efficiency (approximately 30 %) and a great environmental impact, which needs to be improved. The fuel cell which could turn chemical energy directly into electrical energy is a kind of high efficiency power generation device (50 %~60 %). In all kinds of fuel cells, solid oxide fuel cell (SOFC) could use many kinds of carbon-based fuels which could be easily compatible with the existed energy resource supply system and has high power generation efficiency. All solid structures are adopted in SOFC system and excellent long term stability is observed during operation when using this kind of fuel cell. Low cost is obtained because no precious metal catalyst is used in SOFC. SOFC is especially suitable for distributed generation system and power supply system. Because of the energy structure and the superiority of rare earth resource in China, it is necessary to develop carbon-based SOFC. Improving long term stability and reducing costs are needed in the process from model operation to industrialization of SOFC. Several techniques of the carbon-based SOFC need to be focused on in the future, such as key materials, innovation by systematic integration, design and preparation of material, reaction characteristics of carbon-based fuels, cell structure, theoretical modeling and the problems of foundation science and technique in SOFC integration and operation. The measures above establish the foundation of industrialization for high efficiency, low cost and reliable carbon-based SOFC system.