Ensuring　equitable　allocation　of　carbon　emission　responsibilities　at　the　city　level　is　crucial　for　effectively　mitigating　climate　change.　However,　traditional　allocation　methods　like　production-based　accounting　(PBA)　and　consumption-based　accounting　(CBA)　encounter　double-counting　problems　at　this　scale.　This　study　for　the　first　time　addressed　the　ignored　externality　of　carbon　emissions　among　bilateral　trading　partners　at　city　scale,　achieving　equitable　carbon　emission　responsibility　reallocations　using　the　economic　welfare　gain-based　(EWG)　method.　Examining　313　cities　in　China　using　a　multi-regional　input-output　model,　the　highest　carbon　emission　responsibilities　are　identified　in　Baotou　at　400.7　Mt.,　followed　by　Yunnan　(189.9　Mt)　and　Dalian　(166.7　Mt).　In　this　case,　the　EWG　method　reallocates　producer　and　consumer　responsibilities　in　bilateral　trades.　Among　the　313　cities,　emission　responsibilities　from　198　are　situated　between　PBA　and　CBA,　avoiding　one-sided　assignment　of　emissions　based　solely　on　either　principle.　A　comparative　analysis　of　allocation　methods　in　China　further　indicates　a　predominance　of　production　responsibility,　mirroring　a　similar　trend　between　EWG　and　PBA;　a　significant　portion　of　producer　responsibilities　are　identified　within　EWG.　The　results　of　this　work　may　offer　a　fairer　and　economically　sound　basis　for　allocating　emission　responsibilities　among　cities,　thereby　facilitating　more　effective　emission　reduction　strategies.　©　2024　Elsevier　Ltd