In response to the intensification of extreme weather phenomena caused by climate change, countries around the world have begun to promote policies related to energy conservation and carbon reduction, hoping to achieve sustainable development goals by reducing greenhouse gas emissions. Green buildings can effectively reduce environmental pollution and carbon dioxide emissions due to related planning and design and selection of facilities and equipment, and are regarded as an important means for the construction industry to move towards low-carbon and net-zero emissions. In the past, the research related to green building energy conservation and carbon reduction had mostly focused on the technical level, but lacked a fundamental institutional analysis of the relevant carbon reduction potential and impact brought by the current evaluation indicator system. In addition, the green building evaluation indicator system is rarely combined with practical cases for demonstration and comparison to clarify the effect of the evaluation indicator system in practice, which easily leads to the overall evaluation indicator system becoming a formality. Therefore, this study investigates the relative carbon reduction potential relationship of each evaluation indicator items in Taiwan’s current green building evaluation indicator system through systematic induction and analysis by means of expert questionnaires; meanwhile, this study also uses analysis results of expert questionnaires to clarify the carbon reduction potential circumstances that residential green buildings may have under the current evaluation indicator system. First, through literature review, this research defines the relevant content of the evaluation indicator items of Taiwan’s "EEWH-RS 2015" as four indicator orientations, nine indicator groups and thirty-one evaluation items. Then, use the AHP expert questionnaire to obtain the relative weight value of the carbon reduction potential of each indicator item under the consensus of experts and scholars, and understand that the indicator group such as "Daily Energy Saving", "CO2 Reduction" and "Greenery " and their related evaluation items are regarded as more carbon reduction potential. In addition to the current threshold indicators of the residential evaluation manual, evaluation items such as "ground greening", "structural rationalization", "building lightweight", "roof greening" and "direct penetration design" are suggested to be standardized as priority or necessary evaluation indicator items in the future based on the viewpoint of energy conservation and carbon reduction. Finally, this study believes that in the future, under the active move towards net zero emissions, when selecting green building evaluation indicators, “in addition to selecting more indicators, you must choose right ones, and must choose more precisely.” In order to implement and promote the overall green building energy conservation and carbon reduction development, it is effective by encouraging the concentrated selection of items with higher carbon reduction potential, and improving the relevant planning and design content for promoting the evaluation scores of each item.