The strategic decisions of carbon peaking and carbon neutrality constitute an important base and prerequisite for China in the new development stage. Under the background of the “double carbon” strategy，tourism industry is facing new opportunities and challenges. It is necessary to accurately measure the overall level and depict the structure of carbon emissions in tourism industry of China. Besides，green low-carbon transformation of tourism has significant value in carbon peaking and carbon neutrality and can promote high-quality development of tourism industry. Focusing on the top design，circular economy system，technology innovation and market-oriented mechanism，comprehensive efforts should be made to speed up the process of tourism green low-carbon transformation，so as to promote the “double carbon” strategy and achieve the goal of high quality development of tourism industry.