What is the relationship between the Emei taphrogenesis and Emei mantle plume? How did it influence the Permian gas accumulation in the Middle-Upper Yangtze Area? What is the significance of the study of taphrogenesis and mantle plume for the oil and gas exploration in Tarim Basin and for developing new oil and gas resources? These are complex and challenging problems. Based on several-year researches on Emei taphrogenesis, this paper uses previous study results of the Emei mantle plume to probe into the relationship between aulacogen formation in the northwestern margin of Yangtze Plate and Emei mantle plume and the impacts that thermal actions generated by Emei mantle plume on the source rock transformation and high-quality reservoirs. By the comparison of tectonic evolution of Tarim and Sichuan basins, it is suggested that the research and prospecting of Tarim Basin should strengthen the study of how the taphrogenesis and mantle plume influenced the hydrocarbon accumulation.