Abstract:The existing low-carbon evaluation index system does not pay enough attention to natural resource space and agricultural resource space. Moreover, the relevant evaluation indicators are too comprehensive and lack of practicality. In this regard, based on the principle of "combination of evaluation and construction", according to the technical methods of national territory spatial planning and the practical needs of classified accounting and overall planning and management, the assessment report issued by the United Nations Intergovernmental Panel on Climate Change and the low-carbon city standard system of the Chinese Academy of Social Sciences are used for reference. By establishing the corresponding relationship between the state-owned natural resources and the land types of national territory spatial planning, this study has clarified the attributes of carbon source and carbon sink of various land types and state-owned natural resources; formed five main evaluation dimensions, followed the principles of systematization, comprehensiveness, scientific validity and practicality, and built a low-carbon evaluation index system, which includes eight carbon sink indicator elements of forest, grassland, wetland, water (rivers and lakes), ocean, cultivated land, state-owned agricultural land, urban green space, and three carbon source indicator elements of production, transportation, and life, for the management of state-owned natural resources.