Understanding　the　transfer　of　embodied　emissions　along　trade　chains　is　crucial　for　promoting　sustainable　economic　development.　Here,　we　constructed　the　provincial　inventory　of　emissions　of　6　typical　air/aquatic/solid　pollutants　(SO2,　NOX,　Dust,　COD,　NH3-N,　and　Solid　wastes)　via　a　multiple　regional　input-output　(MRIO)　model.　We　quantified　the　emissions　responsibilities　from　both　producer　and　consumer　perspectives,　adopting　the　＇Beneficiaries　are　responsible＇　principle　for　allocation.　Further,　we　calculated　appropriate　payments　or　subsidies　for　each　province＇s　emissions　using　the　slacks-based　Data　Envelope　Analysis　(SBM-DEA),　aiming　to　provide　a　fair　and　transparent　reference　for　China＇s　current　fiscal　transfer　payment　system.　Our　findings　revealed　significant　progress　in　emission　reductions　between　2012　and　2017　by　36.64%-66.49%　excluding　Solid　wastes.　Provinces　within　the　Yangtze　River　Delta　and　Guangdong　were　the　primary　emitters　at　the　consumption　end,　while　provinces　in　Central,　Western,　and　Northeastern　China　bore　the　brunt　of　embodied　emissions　through　trade　at　the　production　end.　In　2012,　a　dominant　emission　transfer　was　from　developed　to　undeveloped　provinces.　However,　by　2017,　a　new　trend　emerged,　with　emissions　being　transferred　between　provinces　with　similar　levels　of　financial　development.　The　secondary　industry　was　the　largest　adsorber　for　the　emission　transfer,　and　reductions　in　emissions　from　this　sector　benefited　the　output　of　provinces　who　experienced　rapid　development　during　2012-2017.　Based　on　the　offsetting　calculated　by　this　work,　the　current　transfer　payments　system　in　China　is　not　fair　for　some　provinces　who　paid　more　or　accepted　less　than　they　deserved.　Some　provinces　should　take　a　more　active　gesture　in　pursing　their　development　instead　of　relying　upon　the　transfer　which　they　do　not　deserve.　This　study　provides　a　comprehensive　understanding　of　emissions　from　various　perspectives,　highlighting　changes　in　inter-provincial　and　inter-industrial　transfer　pathways,　which　was　valuable　for　multi-regional　management　efforts　aimed　at　aligning　national　economic　development　with　ecological　conservation　goals.