Green development is the background of high-quality development. Carbon neutralization of the peak carbon dioxide emission is an important connotation of the concept of green development, and it is also an inevitable requirement for the transformation and upgrading of economic and social green development. On the one hand, carbon neutrality at the peak of carbon dioxide emission is an indispensable and important practical standard, which is conducive to continuously expanding and strengthening the economic foundation, continuously enhancing the key scientific and technological innovation capabilities, leading high-standard international economic and trade rules, and improving people's quality of life. We should better grasp the forerunner, relevance, strategy and urgency of carbon neutralization at the peak of carbon dioxide emission in promoting the overall transformation of economic and social green development, deeply understand and correctly handle the internal relationship between high-level double carbon strategy and deep-level, systematic and all-round green development and transformation, and give full play to its key engine role.