Using China interregional input-output table and carbon emission data, this paper applies the multi-regional input-output MRIO model to analyze the scale and pathways of spatial and industrial transfer of carbon emissions in China’s provinces. The results show that: interprovincial carbon emissions present a spatial pathway shifting from the central and western underdeveloped provinces to the east and south developed provinces, caused by the geographical proximity effect and the complementary effect of the industrial structure. The industrial pathways of interprovincial carbon transfer are characterized by the transfer of upstream industries in underdeveloped areas to downstream industries in developed areas along industrial chains. the main industrial sources of carbon emissions are the electric power and heating power production and supply industry etc.