According to the logic process of carbon reduction in China which arises from the measurement to reduction, from reduction to offsetting, the measurement of carbon emission in the tourism industry was the first and key step. Based on the life cycle assessment theory and input–output analysis, this article used economic and environmental measurement technologies, The System of National Accounting (SNA), Tourism Satellite Account (TSA), System of Integrated Environment and Economic Accounting (SEEA), and so on, and built up a top-down carbon emi...