Abstract: Carbon reduction policies on the user side of the energy system in China is gradually formulating and improving, and the operation of residential electric heating systems is facing new development opportunities and challenges. In order to improve the utilization of electric heating energy in the operation of electric heating system and realize the economic and low-carbon operation of heating energy, this paper used the carbon tax pricing policy as the environmental cost price background, and proposed a decentralized electric heating cluster economic low-carbon regulation that takes into account the electrical and thermal characteristics of household appliances. First, the electrical heating characteristics of electrical equipment are used as a classification basis to classify and aggregate the operating conditions of indoor electrical appliances, and the electrical operating heat gain was calculated as a supplement to the heating source. Secondly, according to the thermodynamic characteristics of decentralized electric heating users' buildings and heating equipment, an electric heating "economy-low carbon" operation optimization model was constructed, and the explicit model predictive control (EMPC) technology was used to solve the model. Finally, through the comparison and analysis of simulation examples, it can be seen that the regulation strategy proposed in this paper can be used for real-time regulation of distributed heating user clusters to achieve the economic and low-carbon operation of the electric heating system.