Guangzhou City was used to study the characteristics of differentiated distribution and influencing factors of carbon emissions at the level of town and street governance units.A top-down approach to spatial econometric methods for carbon emissions was used to calculate the total carbon emissions and intensity of 175 town and street units in 2020 and analyze the heterogeneous spatial distribution characteristics of carbon emissions in different types of town and street units.The IPAT model and Spearman correlation analysis was used to screen influencing factors and construct a ridge regression model.Differentiated factors of governance and strategies for reducing carbon emissions at levels of town and street governance units were obtained.The results showed that the total carbon emissions of street units in Guangzhou City were much higher than those of town units，but the per capita carbon emissions of town units were much higher than those of street units.Among them，the per capita carbon emission of industrial towns（14.37 t） were about five times that of streets with commercial offices（2.89 t）.The total carbon emissions and intensity had a circular pattern of " low-inner，high-middle，low-outer " in terms of spatial distribution，but high-value areas of total carbon emissions were concentrated in the suburbs，and high-value areas of per capita carbon emissions were concentrated in the far suburbs.The indexes of urban construction including the population density，the rate of urbanization，and the structure of construction land were strongly correlated with carbon emissions based on analyzing factors affecting carbon emission at different levels of town and street governance units，but different types of street and town units had significantly differential effects.It is indicated that differentiated pathways of carbon reduction including “controlling the total amount” and “controlling the intensity” should be proposed for different types of streets and towns.