Abstract: This paper attempts to introduce the vehicle carbon tax policy to determine the critical conditions for low-carbon technology innovation by enterprises, government regulation and low-carbon travel by consumers. At the same time, the three subjects among them are analyzed. A three-party game model of enterprises, the government and consumers is constructed with the help of the evolutionary game approach to analyze the influence of strategy selection among different subjects and to conduct simulation experiments on the inferred results by using Matlab 2016 software. The simulation results show that the vehicle carbon tax policy can promote enterprise low-carbon technology innovation and low-carbon travel by consumers at the same time. Fraudulent subsidies by enterprises will affect their own motivation to carry out low-carbon technology innovation, and will also lead the government to strengthen the regulation of enterprises. The government’s share of penalties to consumers will be effective in promoting their low-carbon travel, but too much allocation will affect its own regulatory incentives.