Abstract: With the continuous expansion of the utilization scale of natural gas, China's gas industry is developed rapidly.Specifically, the gas transmission and distribution system is improved gradually and the gas popularity rate is increased steadily. Meanwhile, problems such as fragmented industry pattern, uneven level of operation and management, and difficulty in cost control of gas distribution are presented. In the context of carbon neutrality, the opportunities and challenges of renewable energy substitution are brought to the industry. Therefore, the development of the gas industry in China was reviewed, and the development environment and outlook of gas industry were summarized and analyzed with reference to the overall development trend of gas industry in the context of carbon neutrality. In addition, the countermeasures and suggestions of the gas industry in terms of management improvement, industrial expansion and low-carbon transformation during the 14th Five-Year Plan period in the context of carbon neutrality were put forward: (1) The integrity management should be fully implemented to effectively improve the safety control.(2) The trend of energy structure transformation should be followed to accelerate the comprehensive energy transformation.(3) The role of data should be fully played, and the construction of intelligent gas enterprises should be speeded up.(4) The large-scale integration of industries should be initiated according to the local conditions, so as to lay a foundation for the balanced service and cost control.(5) The distribution and retail of gas industry should be separated by reference to the successful experience of independent operation of oil and gas pipeline networks.(6) The investment opportunities of natural gas industry chain should be actively grasped to achieve coordinated development. Generally, the research results could provide reference for the vigorous development and low carbon transformation of gas industry during the 14th Five-Year Plan period.