[28] developed an analytical model to analyze the impacts of the interaction of renewable electricity standards and renewable energy certificate policies on the renewable energy investment levels of an electricity generation firm and carbon emissions. However, the incentive mechanisms in existing studies are fragmented and diverse, making them difficult to manage in practical applications. A unified incentive mechanism for renewable energy and energy storage is still missing in existing studies. In addition, most of the mechanisms proposed in the existing studies stem from the energy perspective. The fundamental purpose of promoting the development of renewable energy and energy storage is to hopefully contribute to the overall reduction of carbon emissions from the power system. Therefore, it is necessary to formulate renewable energy and energy storage incentive mechanisms directly from the carbon perspective. The proposal of the carbon emission flow theory provides a good tool for in-depth research on the power system's carbon emissions. [PERSON] et al. [29] first proposed the carbon emission flow theory based on the flow tracking theory. Carbon emission flow considering power grid losses was also further studied in [30]. In the literature [4; 31] studied the application of carbon emission flow in the integrated energy system. However, the carbon emission flow in these studies was unidirectional from sources to loads, and the carbon emission flow modeling of energy storage was ignored. Energy storage can be regarded as a combination of source and load. With the large-scale development of energy storage in the power system, it is necessary to build a carbon emission flow model that adapts to the bi-directional flow of energy storage. Overall, the above studies have made remarkable contributions to renewable energy and energy storage planning, but there is still a lack of planning studies for renewable energy and energy storage that have a unified incentive mechanism from the carbon perspective. To fill this research gap, this paper makes the following main contributions:  
1. A novel unified bus carbon intensity incentive mechanism for renewable energy and energy storage based on the carbon emission flow theory is proposed. The mechanism provides incentives for investment planning directly from a carbon perspective, which is more conducive to the carbon reduction of the whole system;
2. A two-stage Stackelberg game wind-storage planning model considering wind and load uncertainties is constructed. The proposed bus carbon intensity incentive mechanism is embedded in the planning model;
3. An improved model of carbon emission flow adapted to the bi-directional flow scenario of energy storage is built. The improved carbon emission flow model provides support for the implementation of the proposed incentive mechanism for renewable energy and energy storage planning. The remaining sections of the article are arranged as follows: Section 2 demonstrates the proposed bus carbon intensity incentive mechanism and uncertainty modeling. Section 3 describes the proposed two-stage Stackelberg game wind-storage planning model construction. Section 4 presents case studies and discussions. Finally, Section 5 summarizes the work of this paper.