This study provides a comprehensive analysis of China's carbon emissions from 1997 to 2021, focusing on territorial and consumption-based emissions. The research compiles the latest CO₂ emission inventories for China and its 30 provinces during the COVID-19 pandemic (2020-2021), following the administrative-territorial approach from the International Panel on Climate Change (IPCC). The inventories cover energy-related emissions from 17 types of fossil fuel combustion and cement production across 47 economic sectors. Consumption-based emissions are also estimated to provide a holistic view of emission patterns. Key findings include: - The COVID-19 pandemic led to a 50% reduction in the growth rate of territorial emissions in 2020 compared to 2019, but this trend reversed in 2021 as lockdown measures were relaxed. - The rapid expansion of exports, driven by epidemic prevention materials and "stay-at-home economy" products, widened the differences between territorial- and consumption-based emissions. - China's per capita CO₂ emissions tripled between 2000 and 2021, surpassing those of the UK and the EU from 2013 onwards. - The energy mix has shifted towards a higher proportion of natural gas, while the share of raw coal and crude oil has decreased. - Process-related emissions from cement production have increased significantly, but are expected to stabilize and decrease in the future. - Provincial emissions varied, with nearly two-thirds of provinces reducing emissions in 2020, but most provinces exhibited a surge in emissions in 2021. - The difference between territorial and consumption-based emissions nearly doubled in 2020, reflecting the surge in exports. - The study highlights the interconnected dynamics of economic recovery and emissions pattern changes at both national and provincial levels. The research offers valuable insights for policymakers and researchers to develop and refine strategies aimed at achieving China's ambitious Dual-Carbon targets, emphasizing the importance of energy and economic structural changes for achieving emission reduction goals.This study provides a comprehensive analysis of China's carbon emissions from 1997 to 2021, focusing on territorial and consumption-based emissions. The research compiles the latest CO₂ emission inventories for China and its 30 provinces during the COVID-19 pandemic (2020-2021), following the administrative-territorial approach from the International Panel on Climate Change (IPCC). The inventories cover energy-related emissions from 17 types of fossil fuel combustion and cement production across 47 economic sectors. Consumption-based emissions are also estimated to provide a holistic view of emission patterns. Key findings include: - The COVID-19 pandemic led to a 50% reduction in the growth rate of territorial emissions in 2020 compared to 2019, but this trend reversed in 2021 as lockdown measures were relaxed. - The rapid expansion of exports, driven by epidemic prevention materials and "stay-at-home economy" products, widened the differences between territorial- and consumption-based emissions. - China's per capita CO₂ emissions tripled between 2000 and 2021, surpassing those of the UK and the EU from 2013 onwards. - The energy mix has shifted towards a higher proportion of natural gas, while the share of raw coal and crude oil has decreased. - Process-related emissions from cement production have increased significantly, but are expected to stabilize and decrease in the future. - Provincial emissions varied, with nearly two-thirds of provinces reducing emissions in 2020, but most provinces exhibited a surge in emissions in 2021. - The difference between territorial and consumption-based emissions nearly doubled in 2020, reflecting the surge in exports. - The study highlights the interconnected dynamics of economic recovery and emissions pattern changes at both national and provincial levels. The research offers valuable insights for policymakers and researchers to develop and refine strategies aimed at achieving China's ambitious Dual-Carbon targets, emphasizing the importance of energy and economic structural changes for achieving emission reduction goals.