Abstract：China was taken as the main research object. This paper estimated 41countries and regions' downstream carbon trade balance. The result calculated has shown that China's estimated responsibility of income-based carbon emission was lower than what China was supposed to take on direct carbon emission, and the downstream carbon trade balance was increasing with an annual growth rate of 11.92% during 1995 to 2011. The result calculated indicated that China was the largest net importer on income-based carbon emission. Countries such as Japan, the United States, Germany, Russia, Australia and Brazil has increasingly exported income-based carbon emission to China year by year. China became one of important destinations for income-based carbon emission exports from these countries. Carbon emissions accounting inventory was constructed using the income principle to facilitate the establishment of a more effective and fairer carbon reduction framework, as well as to aid China's proposition of rational carbon emissions principle and effective carbon emission reduction policies.
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