With the acceleration of the global climate governance process，carbon peak and carbon neutrality has become the core of global climate action. In 2021，China proposed the overall goal of achieving carbon peak by 2030 and carbon neutrality by 2060. On this Basis，Shanghai proposed that the carbon peak will be achieved by 2025，and the carbon emission volume in 2035 decreases by 5% than the peal value. In recent years，Shanghai has promulgated and implemented a series of fiscal and taxation policies，invested huge amounts of fiscal funds in reducing energy consumption in agriculture，industrial transformation and upgrading，transportation and construction，and achieved remarkable results. During the 14th Five-Year Plan period，Shanghai faces large energy consumption and carbon emission intensity in industrial upgrading，urban reconstruction，development of shipping and trade centers，which required a larger scale of financial special funds. These have brought challenges to Shanghai fiscal budget. To this end，it is necessary to further integrate the relevant information of the existing fiscal and tax policies，focus on key areas，improve the efficiency of the use of financial funds，and promote Shanghai to achieve carbon peak and carbon neutrality.