The low carbon industry characterized by environmental protection and energy conservation is one of the mutually beneficial fields between China and Japan. It is complementary since there is a large market in China while Japan has the advantage of capital, technology and management. Sino-Japan cooperation in low carbon industry will be beneficial to both sides. It is necessary that two governments carry out intergovernmental coordination of policy for low carbon products on both sides simultaneously, such as lower taxes、providing fiscal subsidies etc.. <<