Low-Carbon Spatial Planning Strategies for Townships: A Carbon Accounting and Efficiency Evaluation Framework Applied to Fuqiushan Township

Driven by the goal of carbon neutrality, low-carbon development in township spaces is essential for sustainable urban–rural growth. This paper employs a carbon accounting methodology, taking Fuqiushan Town in the Dongting Lake Ecological Economic Zone as a case study to develop a detailed carbon measurement inventory at the township scale. Using spatial analysis techniques, it synthesizes multi-source data—including land use, agricultural inputs, and population—to estimate emissions from key sources such as crop cultivation, livestock and poultry breeding, industrial production, and residential activities. The study also evaluates the carbon sequestration capacity of sinks such as woodlands and water bodies, enabling the spatial visualization of both carbon emissions and carbon sinks. Key findings include: (1) Fuqiushan Town exhibits a carbon emission profile characterized by “industrial activities as the primary source, supplemented by agriculture, with additional contributions from residential and transportation sectors,” while forested areas and water bodies serve as core carbon sink zones. (2) An innovative multidimensional indicator system for low-carbon development efficiency was established, consisting of the Low-Carbon Development Efficiency Index in Production, the Daily Life Carbon Responsibility Efficiency Index, and the Ecological Carbon Sink Efficiency Index, which together form a Comprehensive Efficiency Index for Low-Carbon Development. (3) Analysis reveals significant spatial coupling relationships and efficiency differentiation patterns among carbon emissions, industrial structure, energy dependence, and ecological background. Based on dominant carbon emission types, low-carbon efficiency thresholds, and spatial factor interactions, the 17 villages and one forest farm in the township are classified into five zones: “Industrial High-Carbon Transition Zone,” “Agricultural Pollution Reduction and Carbon Emission Reduction Synergy Zone,” “Ecological Low-Carbon Conservation Zone,” “Human Settlements Balanced Development Zone,” and “Ecological Core Zone.” Tailored low-carbon spatial planning strategies for material resources are proposed for each zone. These results offer quantitative support and spatially targeted insights for low-carbon spatial planning in ecologically sensitive townships, contributing to the achievement of objectives such as “carbon reduction and sink increase” and “rural revitalization.”