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Achieving tourism carbon neutrality is essential for sustainable tourism development. This paper uses the coupled coordination distance model, modified gravity model and social network analysis to attempt to construct a nationwide tourism carbon neutral spatial network to clarify the role of each province in the process of achieving China's tourism carbon neutrality. The results show that: (1) only seven provinces will achieve tourism carbon neutrality in the target year of carbon neutrality in China (2060). (2) From 2001 to 2060, most provinces are at the stage of coordinated development of tourism carbon emissions and tourism carbon sinks, but the degree of coordinated development is low. (3) The structure of China's tourism carbon-neutral spatial network tends to be looser from 2001 to 2060. As the time series progresses, the role of each province in the spatial network will be gradually clarified. (4) In the process of achieving the goal of China's tourism carbon neutrality, the number of tourism carbon sink input areas is much larger than that of tourism carbon sink output areas. Accordingly, this paper proposes countermeasures from three aspects: government-led, market system and voluntary mechanisms, in order to promote the achievement of China's tourism carbon neutrality goal. [ABSTRACT FROM AUTHOR]