Abstract:Under the background of “dual carbon”, it is of great significance to comprehensively clarify the dynamic decoupling relationship between tourism carbon emissions and tourism economic development for the formulation of scientific tourism carbon emission reduction policies. The "bottom-up" tourism carbon emission measurement method was used to measure the tourism carbon emissions in Yunnan Province from 2010 to 2022, and on this basis, the Tapio decoupling model of tourism economy and tourism carbon emissions was constructed, and the decoupling relationship was analyzed. The results show that from 2010 to 2019, tourism revenue and tourism carbon emissions in Yunnan Province showed an upward trend, and in 2020, they decreased significantly, and from 2021 to 2022, Yunnan Province's tourism revenue showed an upward trend, but the overall carbon emissions of tourism showed a downward trend, reflecting the low-carbon development of tourism in Yunnan Province. The contribution rate of tourism transportation carbon emissions to tourism carbon emissions in Yunnan Province is the largest, with an average proportion of 78% during the study period, and reducing tourism transportation carbon emissions is the key to low-carbon emission reduction of tourism in Yunnan Province. During the study period, the carbon emissions of tourism in Yunnan Province were mainly weakly decoupled, with high-quality strong decoupling in 2006 and 2022, and only in 2020, which generally reflected that Yunnan Province has achieved certain results in promoting energy conservation, emission reduction and low-carbon development of tourism.