The application relates to the technical field of plantgenetic engineering, and provides a gene for improving salt stress resistance of potatoes StUGT288 , a nucleotide sequence of which is shown as SEQ ID NO. 1. The application also provides application of the gene in improving plant salt stress tolerance and cultivating salt-tolerant plants. Meanwhile, the application also provides a recombinant expression vector containing the gene, a recombinant engineering bacterium and a method for cultivating salt-tolerant plants. The application first identifies and determines a novel biological function of a potato StUGT288 gene in regulating plant salt stress resistance, and proves that overexpression of the gene can improve plant salt stress adaptability in multiple dimensions and in a synergistic manner through systematic functional verification. StUGT288 The application provides a novel and reliable gene target and technical support for potato salt tolerance molecular mechanism research and creation of a new salt-tolerant variety, and has important theoretical research significance and breeding application prospect.