Introduction  Realizing peak carbon dioxide emissions before 2030 and achieving carbon neutrality before 2060 have been identified as important strategic goals for fostering high-quality economic and social development in China. Carbon sink is one of the crucial approaches to achieving carbon neutrality. Effective carbon sink incentive policies are the guarantee for achieving "carbon neutrality".

  Method  By sorting out the development of ecosystem carbon sinks both domestically and internationally, the main problems in the development of carbon sinks in China were revealed, and a comprehensive understanding of China's carbon sink projects was established. By studying the mechanism for carbon sink projects to participate in carbon market transactions, channels for reaping benefits were clarified. Furthermore, through comparative analysis and research on pilot experiences, relevant conclusions were drawn by analyzing specific issues.

  Result  As shown by the results, the development of carbon sink projects in China is mainly focused on forestry carbon sink, involving fewer other carbon sink projects. With middle-and-short term as the main project cycle, the growth rate of project development has slowed down. There are mainly three problems faced by China's carbon sink development: (1) the limited variety of methodologies and more limitations for developing carbon sink; (2) the long development process and imperfect mechanism; (3) the insignificant incentive effect of the carbon market after development.

  Conclusion  The research indicates that China's future work on ecosystem carbon sink still faces huge challenges. To promote the high-quality development of carbon sinks, it remains necessary to expedite the adjustment and upgrading of carbon sink support policies, increase investment in carbon sink technology, and actively develop the “carbon sink +” industry.