Based on China's industrial natural gas consumption data from 2010 to 2017, this paper analyzed the spatio-temporal pattern of China's industrial natural gas subsidies from the two dimensions of subsidy scale and subsidy level, measured the spatial disparities of subsidies, and further analyzed the impact of industrial natural gas subsidy alteration from a spatial perspective based on the price elasticity of energy demand. The research finds that: ① the natural gas price reform in non-residential sectors has effectively reduced industrial natural gas subsidies; The distribution of subsidies shows a spatial pattern of high in the west and low in the east, and there are significant disparities in subsidies between provinces and regions; After the price reform was basically completed, the focus of subsidies further shifted to the west. Besides, provinces with negative subsidies increased and mainly appeared in the Northeast China, Central China, East China and South China. ② The subsidy level of some provinces in Northeast China, central China, East China and South China was too low from 2015 to 2017, which led to the expansion of the spatial disparities of subsidies during this period; East China, South China and Northwest China are the main sources of inter-regional disparities of subsidies, and the spatial differences in subsidies within regions are mainly affected by East China and South China. ③There is a strong positive correlation between the spatial disparities of industrial structure and industrial energy intensity and the spatial disparities of industrial natural gas subsidy. In addition, after the marketization reform of natural gas prices in the non-residential sector was introduced nationwide, the spatial disparities of industrial natural gas subsidy have been more affected by market forces. ④Adjusting the spatial allocation of industrial natural gas subsidies can significantly reduce the spatial disparities of subsidies and improve the overall benefits of subsidies. Specifically, the elimination of negative subsidies will bring the greatest overall benefits.