In the past decade, density functional theory (DFT) calculations have been employed to study the mechanism of electrochemical CO 2 reduction reactions. However, the lack of understanding of the CO 2 chemisorption states, proton-coupledelectron-transfer (PCET) steps, and dynamic redox reactions of the electrode surface has limited the reliability of these simulations. The *OCHO and *COOH species are widely recognized as the key intermediates for the formic acid and carbon monoxide production, respectively. However, the comparison between the binding energies of *OCHO and *COOH cannot directly indicate the reaction trends. In this work, we propose that the energy difference between *COOH on the neutral and extra-electron substrates, in the form of [ΔG(*COOH e ) − ΔG(*COOH)], can serve as a descriptor for the electrochemical CO 2 reduction selectivity. In addition, the computational hydrogen electrode (CHE) model is revised by applying the previously studied charged species. The noninteger charge-transfer (NICT) model is used for the calculation of energy profile at a certain potential, which can have a good prediction of the potential-limiting step. The surface oxide of metal electrodes is found to play a key role in modulating the selectivity and improving the electron transfer to CO 2 .