After the development in recent years, many countries in the world have proposed measures to develop a low carbon (LC) economy. China has also formulated carbon emission control indicators, and has strengthened the research and development and promotion of LC energy technologies and environmental protection technologies, which shows that the development of LC economy has attracted the attention of the world. This paper studies and analyzes the development trend (DT) of landscape tourism (LT) under the background of green, LC and environmental protection. Discusses the concept and characteristics of LC tourism and the relationship between LC tourism and sustainable development, LC economy; Taking forest park tourism as the research object, this paper studies and analyzes the comprehensive evaluation method of LC tourism resources in forest parks, discusses the design method of forest tourism development, and then analyzes the DT of garden tourism under green, LC and environmental protection; Under the background of green, LC and environmental protection, it is of great significance for the transformation, upgrading and sustainable development of garden tourism in the future to explore the development of LC tourism in national forest parks by applying the concept of LC tourism development and combining theory with practice.