Abstract: China strives to achieve carbon neutrality goals before 2060, but in practice, it will face severe challenges such as economic restructuring and energy structure adjustment. Based on the energy consumption data and land use data of 30 provinces in China in 2020, their CO₂ emissions and absorption are calculated to evaluate the carbon neutrality process. Research suggests that the overall carbon neutrality process in China in 2020 is 5.45%, with significant regional differences in carbon neutrality processes, exhibiting a "stepped" characteristic; The average carbon neutrality process in 9 high carbon neutrality provinces is 16.66%, while in 11 low-carbon neutrality provinces, it is only 1.32%; At present, China is facing practical challences in achieving carbon neutrality, such as severe carbon deficits, shrinking carbon sinks, and insufficient regional coordination. China achieving carbon neutrality should consider regional CO₂ emission and absorption characteristics, and develop new low-carbon technologies in regions with comparative advantages in economy and scientific research. Then, CO₂ emission reduction should be achieved through regional industrial transfer. At the same time, the mechanism for realizing the value of carbon sink resources should be improved to promote CO₂ absorption. Combined with China′s major regional strategies, the regional coordination for carbon neutrality should be achieved.