Abstract: The characteristics of carbon balance measurement and spatial distribution of 121 county-level major functional zones in Guangdong Province are analyzed from the perspective of carbon neutrality to understand how well their planning is implemented, and the strategies for spatial low-carbon optimization of various major functional zones are proposed according to the major functional zone planning and the territory development planning. The carbon balance calculation results show that since the implementation of the major functional zone planning in Guangdong Province in 2012, the overall effect of carbon neutrality work in various functional zones has appeared for the first time, but there are still differences in the actual development and planning between some county-level functional zones. In 2017, the net carbon emission of 14 out of the 34 county-level optimized development zones shows an increasing trend. Except for 8 counties in the key development zones, including Chikan District, Xiashan District and Chengqu District, whose development mode is relatively good, the development of other 31 counties has relatively prominent impacts on the ecological environment in the acceleration of industrialization and urbanization. The net carbon emission of 12 county-level agricultural production zones and 6 county-level key ecological function zones is on the rise, and the arable land carbon absorption of 13 county-level agricultural production zones goes down. In terms of carbon dioxide emission per unit of GDP, only Lianping County shows an increasing trend among the 121 county-level major functional zones.