To establish the carbon emission trading scheme and achieve the carbon emission reduction goals in China, it is critical to allocate the carbon emission allowance (CEA). Using the entropy method and the modified fixed cost allocation model (MFCAM), we calculated the CEA and the carbon emission intensity (CEI) reduction targets of 30 Chinese provinces in 2030, and further classified China’s provinces, from four principles (equity-efficiency-feasibility-sustainability) and three dimensions (economy-society-environment). The results are shown as follows. First, we calculated China's CEA in 2030 is 17567.9 Mt. Second, on the whole, China's southern provinces have higher CEA than northern ones. Eastern China has a larger final CEA than western China and central China. Third, Guangdong has the largest final CEA, due to its large population, developed economy, and high energy utilization efficiency. Fourth, in the future, provinces such as Guizhou, Inner Mongolia, Ningxia, Xinjiang, Shaanxi, and Shanxi will take on greater responsibility for carbon emission reduction, while provinces such as Tianjin, Qinghai, Guangxi, and Beijing will be able to sell carbon emission allowances to other provinces.