Abstract: The “carbon problem” has become a worldwide problem, and the change of land use type is one of the important factors affecting carbon emissions. Taking Xinjiang as an example, ArcGIS software was used to analyze vegetation spatial distribution data, soil spatial distribution data and land remote sensing monitoring data at different time points. The results showed that the carbon sink effect of forestland was obvious, and its comprehensive carbon density was the highest, up to 161.58 kg/m~2. The carbon intensity of forest land was 3.758 6 kg/m~2, 5.377 6 kg/m~2, 6.844 8 kg/m~2 and 8.696 7 kg/m~2 when forestland was converted to farmland, grassland, water area and construction land, respectively. Construction land was the main carbon source. The difference of carbon source and carbon sink between cultivated land and grassland was small. The carbon sequestration effect of unused land development varied for different land use types. The carbon sequestration capacity from high to low was forestland, cultivated land, grassland, water area and construction land. In order to ensure the green, sustainable and high-quality development of Xinjiang, low-carbon should be taken as the constraint, develop unused land, make full utilization of Xinjiang’s resource endowment and develop renewable resources. Moreover, it is important to increase the protection of forestland and strengthen environmental regulation.