Coordinating economic development with environmental protection has been a significant global challenge. Currently, China's rural revitalization is progressing rapidly. Adjusting and improving relevant indicators in the planning of rural collective commercial construction land based on the concept of carbon sink balance will contribute to climate and environmental improvement. This paper adopts a micro perspective, constructs carbon sink measurement indicators for the planning and design of rural collective commercial construction land before and after implementation, and utilizes the emission factor method for hypothesis testing. The study explores how controlling indicators such as green space can achieve carbon sink balance in planning and design. The conclusions of the study are as follows: under the existing urban green space regulations, the carbon sink of grassland in the original rural collective commercial construction land will increase by 656 t/hm2·a; for cultivated land, carbon sink balance requires the total green space and rooftop greening area to reach 50%; for forest land, the average green space rate of the entire collective commercial construction land must reach 40% to achieve balance. The study emphasizes the importance of carbon sink standard measurement of rural green space, which is helpful to low-carbon construction in rural areas.