Currently, low-carbon lifestyle has come to the fore, and is valued by the countries around the world. Accordingly, low-carbon tourism has become the goal of development. It is a long way to go, but we have aimed high in the ongoing exploration. This paper is to provide a reference for the construction of low-carbon tourism. It is unfolded with the definition and importance of low-carbon tourism, followed by basic evaluation system of low-carbon tourism and specific suggestions for its implementation.