As many as 30 provincial panel econometric models have been constructed in China from 2006 to 2019, followed by an inquiry into the relationship between industrial structure upgrading and carbon emissions. Based on a static regression analysis, it is known that the upgrading and rationalization of the industrial structure significantly inhibit carbon emissions, which shows an“inverted U-shaped”growth. The rationalization of the industrial structure is currently on the left side of the curve, showing a change trend of initial promotion and a subsequent inhibition. Among these factors, the upgrading of the industrial structure is characterized with a regional heterogeneity in the inhibition of carbon emissions, which is curbed in the eastern regions and facilitated in the middle and western regions. The process of industrial structure rationalization helps to promote carbon emissions, but with no significant effect in the eastern regions. A spatial spillover analysis shows that there is a significant spatial correlation between industrial structure upgrading and carbon emissions, along with a positive spillover effect on carbon emissions. Therefore, we should constantly strengthen the process of upgrading the industrial structure and rationally allocate the resource elements to realize the“Double-Carbon”objectives.