The invention discloses a mesoporous carbon nanoparticle with core-shell structure and an application thereof as a taxol carrier. The mesoporous carbon nanoparticle with core-shell structure is prepared by carrying out crosslinking hydrothermal reaction on plant starch, chitosan and glutamine in the presence of sodium trimetaphosphate and sodium hexametaphosphate under a weak acid condition with the pH of 5.5-6.5, and finally carrying out centrifuging, washing, drying, burning and grinding, wherein the hydrothermal reaction temperature is 180-200 DEG C and the hydrothermal reaction time is 18-24h. The mesoporous carbon nanoparticle has a typical core-shell structure, is large in surface area and high in drug loading capacity (with the taxol loading rate being up to 70%), has no obvious cytotoxicity on cells, is high in security, can be used as a taxol drug carrier, and is conducive to improvement of the water solubility and the bioavailability of taxol.