On the basis of sorting out the target vision，legal status，institutional mechanism，realization path，financial support and coordinated development of carbon neutrality in major countries and economies in the world，from the perspective of climate change laws and regulations，optimizing energy structure and industrial structure，accelerating the research and development of low-carbon technologies，stimulating corporate social responsibility，improving carbon neutrality normative standards This report explores carbon finance and offset mechanism，and summarizes the policy design and successful experience of carbon peaking and carbon neutrality in major countries and economies in the world. Furthermore，combined with the realistic background of China’s new development stage，from the top-level design to deal with climate change，improving the legal constraints of the goal of “carbon neutrality”，Promoting the change of carbon market with Chinese characteristics，building a zero carbon sustainable energy system，improving the intelligent level of high-energy consumption facilities，upgrading the consumption mode，promoting new urbanization and carbon neutrality synergy Strengthening international cooperation and other seven aspects put forward the institutional mechanism design and implementation path for China to promote carbon peak and carbon neutrality，so as to provide reference for China to finally realize carbon peak and carbon neutrality.