Roof cutting in deep inclined coal seams can boost profits and coal recovery while improving rock structure. By studying roof-cutting techniques, researchers found that a greater cutting angle makes the roof collapse easier but increases beam length. The depth of cutting should match the coal seam's angle, especially above 20°. A steeper coal seam angle reduces rock falling but raises gangue filling. Increasing cutting depth shifts stress away from the coal side, while a higher cutting angle reduces roof separation. Field tests confirmed these findings in a deep inclined coal seam with an 11m depth and 20° cutting angle.