Background: After "the challenge 2008- tourist double improvement" that the Taiwan government promoted, the tourism industries owned more diversity development. Then, the government practiced the local special industry transition to make the cultural tourism based on the local industry become one of the main trends. With the increase of tourist amount, there were, relatively, many environment issues happened, including the conservation of cultural industry, cultural industry maintenance, and greenhouse gas emission. Therefore, it is a significant issue to decrease the emission of greenhouse gas emission for the sustainability of local cultural industry and development of low-carbon tourism. Purposes: Establishing the evaluation model of low-carbon tourism management strategy, and selecting the relevance of its criterion. Methods: By using literature review and expert interview, the "key factors" were collected and classified to five facets for the low-carbon tourism development strategy based on the local cultural industry. Through the Fuzzy Delphi Methods, the relevance of its criterion was selected. Results: Based on the main finding, the "C6 characteristic of local culture and industry" played a key factor, so that the relationship between tourism development and its characteristics was direct and closed. Moreover, the environment impact influenced sustainable development. Therefore, the "C12 environmental conservation" was able to build the increase of the environmental patrol frequency, monitoring records, and feedback mechanism to minimize the ecological interrupt. The third position was "C8 low-carbon education and propaganda". The suitable environmental education in the process of tourism activities established the identities of local cultural industry, ecological environment, low-carbon strategies, and humanism quality. Conclusions/Implications for Practice: The evaluation model of low-carbon tourism management strategy was established, and then the future development strategies were offered for the practical execution.