The invention discloses low-temperature resistant low-alloy structural steel. The low-temperature resistant low-alloy structural steel comprises the following ingredients in percentage by mass: 0.13-0.20% of C, 0.15-0.55% of Si, 1.00-1.75% of Mn, not higher than 0.015 of P, not higher than 0.005 of S, 0.02-0.12% of V, 0.015-0.050% of Nb, 0.010-0.035% of Als, 0.020-0.050% of Re, not higher than 0.010% of Ti, not higher than 0.35% of Cr, not higher than 0.55% of Ni, not higher than 0.15% of Cu, not higher than 0.020% of As, not higher than 0.020% of Sn, not higher than 0.0025% of Pb, not higher than 0.025% of Sb, not higher than 0.005% of Bi, not higher than 15ppm of [O], not higher than 2.0ppm of [H] and the balance of Fe and unavoidable impurities. A wind power generator tower tube flange, which is manufactured through forging a steel billet prepared from the steel, has the advantages that the mechanical properties are stable, the low-temperature impact property is excellent, and the internal quality is excellent.