RESUMEN
The Chinese government has officially announced that China's carbon dioxide emissions will reach to peak before 2030 and achieve carbon neutrality before 2060. Based on the carbon neutrality development of 12 provinces and cities in eastern China from 2010 to 2019, this paper constructs an evaluation index system, and it uses the entropy weight method and coefficient of variation method to measure the carbon neutrality development level in the eastern China. The results show that from 2010 to 2019, the changes of carbon source level in 12 provinces and cities in the eastern China are lower than the changes in carbon sink level, and the changes of carbon source and sink level in most provinces and cities show the increasing trend. Spatially, the carbon neutral development level shows the differentiation characteristics of "low in the middle, high in the north and south." The main factors affecting the carbon neutrality level of eastern provinces and cities include policy, economic development and industrial structure, energy intensity and structure, urban development, and population size ecological environment. High-value areas are mainly distributed in Heilongjiang Province, Jilin Province and Fujian Province. Low-value areas are mainly distributed in Jiangsu Province and Shandong Province. Eastern China still needs to strengthen its emphasis on low-carbon policies. For Shandong Province, Jiangsu Province, and Hebei Province, policies should be introduced to reduce carbon sources, accelerate their industrial upgrading, and optimize their energy use structure. For Beijing City, Shanghai City, Heilongjiang Province, and Jilin Province, policies should be introduced to develop carbon sinks while maintaining their low carbon source levels. For Beijing City and Shanghai City, policies related to green and low-carbon technologies should be introduced to promote the development of carbon sink capacity through low-carbon technologies in limited urban areas.