Abstract: Against the backdrop of the codification of the Ecological and Environmental Code and the pursuit of China's dual carbon goal, the evolution of the carbon inclusion policy reveals a complex interplay among local resource endowments, legal system, and the transition toward green and low-carbon development. The codification provides a normal foundation for embedding carbon-inclusion practices within a unified legal framework. The inertia associated with high-carbon development—shaped by historical path dependence—necessitates a reconstruction of legal rules governing emission control, allocation of rights and responsibilities, and market oversight. To realize the dual carbon goal, we must draw upon China's indigenous legal-cultural resources so that the carbon inclusion policy gains cultural support at the value level, forms a governance pattern with the cooperative participation of the state, enterprises and the public at the institutional level, and forms an operational landing plan relying on digital carbon accounting and green and low-carbon technologies at the instrument level. Through this multi-level integration, a distinctly Chinese model of carbon inclusion can be gradually formed, fostering green and low-carbon modes of production and living. This process deepens the convergence of traditional Chinese legal culture, China's approach to the modernization of the rule of law, and the national low-carbon transition, and ultimately contributing Chinese insights and solutions to global climate governance.

Key words: Ecological and Environmental Code, dual carbon goal, green and low-carbon transition, excellent traditional Chinese legal culture, carbon inclusion policy