Based on the perspective of spatial effect, it is of great significance to investigate the impact of China’s tourism industry structure change on the carbon emission efficiency of tourism industry, which is to promote energy conservation and emission reduction and high-quality development of tourism industry. In order to explore the spatial spillover effect of the the tourism industrial structure advancement and rationalization on the carbon emission efficiency of the tourism industry, based on China’s provincial panel data from 2004 to 2018, the spatial durbin model is used for empirical testing. It is found that the level of the tourism industrial structure advancement was rising slightly, the level of the tourism industrial structure rationalization was declining, and the growth trend of carbon emission efficiency of tourism is obvious, and there are regional differences. The carbon emission efficiency of tourism shows a significant positive spatial autocorrelation. The local spatial distribution is dominated by the“L-L”agglomeration type, and the spatial agglomeration characteristics of“H-H”provinces are gradually strengthened. The direct effects of the tourism industrial structure advancement and rationalization on the carbon emission efficiency of the tourism industry are respectively negative inhibition and positive promotion, but the full release of its indirect effects and total effects depends on the continuous optimization and upgrading of the tourism industrial structure.