Abstract: Taking rural tourism travel as the topic, the CO₂ emission of rural tourism carbon sources from the perspective of carbon neutrality was discussed. Based on the theoretical system and estimation method of rural tourism carbon source and carbon sink, the estimation model and carbon compensation model of rural tourism net carbon emissions were constructed. Hongcun, Anhui Province was taken as the research object for example analysis, and the carbon emissions and carbon absorption of Hongcun in 2020 were analyzed and counted. Based on the carbon emission calculation results, effective carbon reduction suggestions were put forward. The results showed that the net carbon emission of Hongcun in 2020 was 646.29 t. Among them, the internal traffic of Hongcun scenic area was the main carbon source emission, with the carbon emission of 1 556.35 t. At the same time, the energy consumption of local residents and solid waste treatment were also the main sources of carbon emissions, which were 970.78 t and 827.02 t respectively. The carbon source absorption of Hongcun scenic spot was mainly forest land, and the carbon absorption of all forest land in the scenic spot was 2 468.34 t. Comparing the carbon emission and carbon absorption of the scenic spot, it could be seen that the carbon emission of the scenic spot was obviously high, and necessary environmental transformation measures needed to be taken to deal with the impact of carbon emission on the environment.

Key words: environmental economic perspective, rural tourism, net carbon emission estimation, carbon offsets, Hongcun