Abstract: Based on the idea of lowcarbon and the existed research foundation，according to the theory of profit correlation，the paper puts out the conception of lowcarbon tourism degree，analyses the core features of lowcarbon tourism degree，constructs the appraisal index system made up of different layers of tourism comfort degree by using the ways of expert consultation and Analytical Hierarchy Process．At last，the paper analyses the practice application of the appraisal index system based on the case of Danxiashan mountain．The research results may be used for reference standard that evaluate the development quality of scenic．