The response of soil carbon to hydrothermal dynamic in permafrost regions is a major uncertainty factor in projections of climate. A series of breakthroughs have been made on organic carbon storage and potential emission in shallow soil (0-30 cm) in China and abroad, however, the response of deep soil to climate warming in future merit more consideration. This study used soil cores from 0-6 m (including active layer and permafrost layer), which were drilled in the northern slope of the Great Hing'an Mountains, to explore the profile characteristics of soil carbon, nitrogen and phosphorus contents. Three temperature (T, 5℃, 10℃ and 15℃) and moisture (W, 30%, 45% and 60%) treatment were set to clarify the feedback of soil organic carbon mineralization at different depths in permafrost regions to climate change. The results showed that the values of pH, soil organic carbon, dissolved organic carbon, total nitrogen, nitrate nitrogen, and ammonium nitrogen were positively correlated with soil depth, and the average reserves in permafrost layer were higher than that in active layer. After 60 days of incubation experiment, the total carbon mineralization ranged from 0.20 to 4.86 mg C under the treatments for all samples. On the whole, the increase in temperature promoted the accumulative mineralization of soil organic carbon. The influence mechanism of soil moisture on soil organic carbon was complex, and the mineralization showed a trend of decreasing first and then increasing with the increase of soil moisture. By analyzing the mineralization of soil organic carbon at different depths, we found that the average value in the deep permafrost layer was significantly higher than that in active layer. Three-way ANOVA showed that depth, temperature, moisture and interaction had significant effects on the mineralization of soil organic carbon (P<0.001). The average value of Q₁₀ of active layer and permafrost layer were 2.46 and 1.91 respectively, which showed the lowest values at the top layer of the permafrost soil. The difference between active layer and permafrost layer was smaller with the increase of moisture. Due to the vertical differentiation of soil properties and organic matter, the total carbon mineralization and Q₁₀ values varied with depth in permafrost regions.