Low-carbon development has become an important measure to cope with climate change and promote sustainable development in China. It is of great significance to carry out comprehensive low-carbon development assessment research in resource-based provinces to promote ecological and environmental protection and achieve the "carbon peaking and carbon neutralization" development goal as soon as possible in China. This study takes Shanxi Province as the research area to carry out comprehensive evaluation research on low-carbon development. The factors affecting the development of low-carbon were screened and determined through Literature Meta-Analysis and the Grey Relational Model. Using the three dimensions of carbon source-carbon sink process and social-environment-economy to construct a low-carbon development evaluation index system, and using entropy weight method and TOPSIS model to analyze the low-carbon development level of Shanxi Province from 2000 to 2020, and analyze the formation mechanism of low-carbon development status. Based on the comprehensive index of low-carbon development and carbon intensity, a low-carbon development grade evaluation model is established, which was used to evaluate the low-carbon development grade of Shanxi Province in 2030. The results showed that the most influential factor on the carbon emissions of Shanxi Province is the total number of civil vehicles, the negative indicators have greater impact on carbon emissions. The low-carbon development level of Shanxi Province was transformed from Level III to Level II from 2000–2020. In 2030, the low-carbon development level of Shanxi Province will be Level I .