Smart agriculture offers new insights for reducing emissions and increasing carbon sinks in agriculture， and contributes to the carbon peaking and carbon neutrality. Based on clarifying the connotation and characteristics of smart agriculture under the goals of carbon peaking and carbon neutrality， this article analyzes the problems and challenges faced by the development of smart agriculture， and proposes countermeasures and suggestions. The results showed that the development of smart agriculture under the goals of carbon peaking and carbon neutrality should emphasize the philosophy of leading low-carbon with intelligence and driving intelligence with low-carbon. The science and technology should focus on the low-carbon oriented innovation and application. Attentions should be paid to the double-wheel drive of government and market in terms of system. The development of smart agriculture in China is still at its initial stage. There are shortcomings and bottlenecks in data resources， technical equipment， production capacity， talent reserve， policy support， and other aspects. Therefore， we should establish a carbon data system for agriculture， strengthen the innovation and R & D in agricultural technology， improve the training system of talent， promote the moderate scale operation of agriculture， construct a low-carbon development mechanism for smart agriculture with “government doing something， market being effective” in the future.