To investigate the influence of heating temperature on the evolution of physical and chemical structures of thermal interpreted emissions and solid phase residues in tobacco under low-oxygen atmosphere, a tubular furnace reactor was used to capture the smoke components of reconstituted tobacco leaves at different heating temperatures under low oxygen concentration and prepare solid phase residues. Representative smoke components were detected by GC-MS, and various analysis and characterization techniques were used to detect the microstructure and chemical composition of solid phase residues. The results showed that during the heating process of reconstituted tobacco leaves, the basic substances such as glycerol, propylene glycol, and nicotine were mostly directly transferred to the smoke aerosol after being heated. The release of crotonaldehyde, hydroxyacetone, isoprene, and benzene derivatives increased with increasing temperature, while the release of naphthalene decreased with increasing temperature. Phenolic ketone components such as guaiacol, cresol, phenol, 2,3-butanedione, 1-hydroxy-2-butanone, and 2 (5H)-furanone exhibited fluctuations with temperature changes; The representative volatile compounds represented by low-temperature cracking of isoprene in flue gas increase with the increase of temperature; The degree of ashing of the solid residue fiber skeleton increases with the increase of temperature; Before 370 °C, the reconstituted tobacco leaves were mainly characterized by volatilization, distillation, and the dehydroxylation/decarboxylation of hemicellulose and cellulose. With the increase of temperature, there was an oxidation reaction in the pyrolysis process, and the proportion of more stable oxygen containing functional groups on the surface of the reconstituted tobacco leaves increased sharply. [ABSTRACT FROM AUTHOR]