On September 22, 2020, the Chinese government proposed at the 75th United Nations General Assembly that China would strive to achieve the peak of carbon dioxide emissions by 2030 and achieve the goal of carbon neutrality by 2060. In the development process of realizing the “double carbon” goal, China is faced with such problems as large differences in energy production and consumption in various regions, relatively unbalanced transformation and application of green and low-carbon technologies, and blocked cross regional allocation of clean energy. In order to effectively promote the “double carbon” work from the overall level, all provinces and cities in the region should jointly formulate the implementation plan of carbon peak, and promote the green and low-carbon development of the region from the actual situation< Br > < div class = "height" > < / div > based on the above considerations, as one of the important tools of industrial policy, fiscal and tax policies play an important role in promoting the transformation and upgrading of industrial structure and the transformation and application of green and low-carbon technologies. Therefore, during the “14th five year plan” period, we should examine the important functions of fiscal and tax policies in the development of green low-carbon economy from the perspective of regional coordination, and further promote regional coordinated low-carbon development< br>