The need to improve the accuracy of carbon emission measurements is a major issue which the tourism industry must resolve in order to reduce adverse impacts on climate change and the environment. This study established a detailed consumption list based on household survey data and calculated the carbon emissions of accommodation and services of the rural tourism industry of Mount Qingcheng using the input–output and lifecycle methods. Further, it analysed the key factors affecting carbon emissions. The results indicate that within the surveyed area, carbon emissions from accommodation and services amounted to 30.27 kg CO2/per person per day; these emissions were primarily from indirect sources, which accounted for 74.99% of the total emissions. Emissions from construction and production of durable goods accounted for 13.08% and 21.58% of the total emissions. The omission of these sources of carbon emissions was the primary reason for the carbon emission levels of the tourism industry being underestimated previously. For each additional 10,000 yuan in revenue, accommodation and related services of the rural tourism industry emit an additional 1412.08 kg of CO2. This is higher than the level of carbon emissions of the agriculture industry, but lower than those of the processing and manufacturing industries. Tourist consumption behaviours and types of tourism operations are important factors affecting carbon emissions. Effective emission reduction strategies include guiding tourist consumption behavioural changes, optimizing tourism operation portfolios, and extending the service life of constructions and durable goods.