The lithologic-paleophytologic substantiation of the subdivision of the Lower Permian coal-bearing deposits of the Minusinsk basin was made on the basis of a detailed lithologic-facies and paleophytologic description of the section at the Izyshskoye deposit, where the productive sequence (1750 m thick) is most fully developed and where sediments in the age range from the Carboniferous to the Permian are traced.