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On the scientific basis, the carbon sink estimation of wetland was summarized up, that is stock-difference method and gain–loss method as a fundamental approach. The major issues when those methods were applied in that estimation had been raised up for attention to be paid. Based upon the science achievements, the research approaches and policy foundation for market trading about the wetland carbon sink had been analyzed for that sink sustainability. It was concluded that the decomposition reduction of wetland plant material and rewetting and suitable restoration of wetland are essential for its sink conservation. Nowadays, China has already set the wetland conservation for its carbon sink sustainability as a part of the national goal in the carbon peaking road-map, further elaboration on the policymaking should be taken for the wetland sink conclusive into the voluntary market and as an offset of the partly compulsory reduction of emission.