Abstract: In order to relay the new energy vehicle subsidy system that is already in the decline stage, the Ministry of Industry and Information Technology have proposed a new energy vehicle carbon credit system.This system is in the initial stage of establishment, and how to improve it is an urgent problem to be solved.This article reviews the system from the perspective of civil law.First, the legal nature of new energy vehicle carbon credits should be clarified, which should be the object of ownership.Second, the carbon credits trading contracts for new energy vehicles should be clarified, which should be an environmental civil contract with restricted subject qualifications and autonomy of the will, and it is a special civil contract.Third, we need to work hard to break through the barriers of carbon credit trading contracts and seek countermeasures to overcome the uncertainty of transaction prices and contract defects.Fourth, we should build a civil relief mechanism for carbon credit transactions, and strives to solve the problem that how to protect the rights of the parties in the event of unauthorised sanctions or contract breaches.