The new concept of low carbon heating is proposed. With the platform of cogeneration, the heat pump technology is utilized to develop various types of cryogenic energy for heating. At the heating end, gradient utilization of heat energy is achieved by connecting the ra-diator heating system and floor heating system in series. Heating methods are adjusted following changes of thermal load during heating peri-od; in the non-heating season, developing the correlate thermal products to realize thermoelectric multi-generation. Combined with examples,comparative analysis on both new heating system and traditional heating system shows that the heating system has advantages in economy, en-ergy conservation and environmental protection, etc.