The carbon tax return policy is a carbon control policy that combines incentives and constraints, which can alleviate the short-term economic negative effects. In order to understand the behaviors of the company in the carbon tax return policy, with consumers have heterogeneous low-carbon preference. The paper uses the master-slave game to explore. The study found that the return of carbon tax to consumers is more significant for the profit incentives of the supply chain. When the carbon tax is returned to the manufacturer, the supply chain has a better emission reduction rate. And when the consumer has no difference intention to purchase low-carbon products or common products, the return of carbon tax to consumers can increase the enthusiasm of manufacturers to reduce emissions.
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