Abstract: Incineration has become the main treatment method for municipal solid waste (MSW) in China. Clarifying the carbon emission accounting system for MSW incineration and identifying its influencing factors are crucial for promoting the low-carbon transformation of MSW incineration treatment. Taking a waste incineration power plant in Chongqing as the case study, we first developed a full life-cycle carbon emission reduction accounting system based on CDM methodology and an improved LCA approach. Subsequently, we assessed carbon emissions and reductions across various stages (including fly ash and slag utilization), identified key influencing factors using LMDI decomposition and sensitivity analysis, and compared carbon reduction differences among cities and methods. Finally, we proposed some suggestions for improving carbon emissions reduction from waste incineration. Results showed that the baseline unit emission was 0.575 t/t, while the unit emission from incineration power generation was 0.262 t/t, with over 95% concentrated in the incineration stage (0.250 t/t). The plant achieved an average annual carbon reduction of 284 000 t annually, with a unit reduction of 0.313 t/t compared to landfilling without landfill gas recovery. The ranking of the impact of various factors on the emission reduction of waste incineration power generation was as follows: waste treatment volume (1.000%) > fossil carbon ratio (0.441%)> moisture content (0.440%) >incinerator combustion efficiency (0.022%) . This study offers practical reference and scientific support for low-carbon waste management policies targeting MSW.