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 emission analysis framework for the tourism industry and estimated carbon emission of the tourism industry in China in 2007.The finding showed that the total carbon emission of the tourism industry in China in 2007 was 169.78 million tons,covering 2.71%of carbon emission of all industries in China in 2007,and 2.44%of the total carbon emission in China in 2007.The direct carbon emission of the tourism industry in China in 2007 was 73.56 million tons,including transportation(50.14 million tons),sightseeing(1.33 million tons),lodging(4.19 million tons),accommodation(4.73 million tons),shopping(8.14 million tons),entertainment(0.67 million tons),communication(0.45 million tons),and others(3.90 million tons).The indirect carbon emission of the tourism industry in China in 2007 was 96.23 million tons,mostly contributed by coking,gas,and petroleum processing industries,transportation and warehousing industry,machinery and equipment manufacturing industry,and food manufacturing and tobacco processing industry,which covered 57%. 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 on a top-down carbon emission analysis framework for the tourism industry and estimated carbon emission of the tourism industry in China in 2007. The finding showed that the total carbon emission of the tourism industry in China in 2007 was 169.78 million tons, covering 2.71% of carbon emission of all industries in China in 2007, and 2.44% of the total carbon emission in China in 2007. The direct carbon emission of the tourism industry in China was 2007 73.56 million tons, including tra nsportation (50.14 million tons), sightseeing (1.33 million tons), lodging (4.19 million tons), accommodation (4.73 million tons), shopping (8.14 million tons), entertainment (0.67 million tons), communication others (3.90 million tons). The indirect carbon emission of the tourism industry in China in 2007 was 96.23 million tons, mostly contributed by coking, gas, and petroleum processing industries, transportation and warehousing industry, machinery and equipment manufacturing industry, and food manufacturing and tobacco processing industry, covered 57%.