Abstract: According to the latest requirements of the Ministry of Ecology and Environment for carbon reduction projects, an analysis was conducted on carbon reduction projects using livestock and poultry manure and straw as raw materials to produce biogas．This project could calculate carbon reduction emissions of livestock and poultry manure storage and biogas substitution, and propose a carbon reduction accounting method．Selecting a biogas project in Henan Province as a typical case, annual carbon emission reduction of the project was calculated to be 25911 tCO₂e, with a potential yearly emission reduction benefit of 2.5911 million yuan．Difficulties faced during project operation were analyzed and work suggestions were proposed．