Abstract:In order to identify the key sectors and fields of carbon emission reduction, and provide evidences for the implementation of the carbon peak and carbon neutralization goals, the direct carbon emissions and responsible carbon emissions of China""s energy consumption from 2005 to 2019 were calculated from the perspective of energy provide side and based on the principle of electric heating allocation. The dynamic change trends and differences between them were compared. The results show that: firstly, China""s energy consumption has a certain degree of rigidity, the effect of energy structure optimization is obvious, and the carbon emission is in the high platform stage, the carbon peak can be reached, but the carbon neutralization has a long way to go. Secondly, there are great differences between direct carbon emissions and responsible carbon emissions of various industries, and the key departments of carbon emission reduction have changed. It also puts forward enlightenment and suggestions on properly handling the relationship between carbon peaking and carbon neutralization, advocating a low-carbon production and living mode, promoting the optimization of energy structure from the energy supply side and the demand side, clarifying the accounting scope of energy carbon emissions of various industries, so as to objectively reflect the carbon emissions of various industries and strengthen responsible carbon emissions.