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研究了一类食饵具有避难所的Leslie-Gower模型。通过构造合适的Lyapunov函数，得到了正平衡点全局渐近稳定的充分性条件；根据Pontryagin最大值原理，得到了模型的最优税收策略。Stability and the optimal tax of Leslie-Gower model with prey refuge is considered in this paper. By constructing Lyapunov function, sufficient conditions of the globally asymptotical stability of the positive equilibrium point for the model are obtained. Moreover, the optimal taxation policy of the model is derived by means of Pontryagin maximum principle.