Abstract:The UK is a proponent and pioneer of carbon neutral strategic actions. In-depth analysis and comparison of the characteristics of the carbon neutral policy system between China and the UK will be of reference value for China to promote the deployment of carbon neutral actions. Based on content analysis and grounded theory method, the “3MS” analysis framework of macro-strategy, medium skeleton and microstructure is designed and put forward, and the overall text and logical characteristics of its policy are summarized. Research shows that at the overall level, the UK has basically formed the policy system of “1+1+N+X” for carbon neutrality strategy, and established a strategic promotion system of “consultation, decision making, implementation and evaluation”, with an organizational structure of central coordination, institutional promotion, think tank support and private collaboration. In addition, it has well-coordinated policy networks such as legislative constraints, overall deployment, clear mission, detailed response, mutual support, and technological guidance. In contrast, China’s legislative guarantee, promotion system and think tank support are insufficient. It is suggested that the five dimensions of legal guarantee, system and mechanism, implementation path, scientific and technological innovation, and think tank support should be taken into consideration. The improvement of China's carbon peak and carbon neutral strategic policy system should be undertaken from the perspectives of different emission reduction departments, different industrial technologies, as well as government, industry, enterprise, society and other levels.