The invention relates to a method for constructing a soil ploughing layer of a south-Xinjiang oasis drop-irrigation continuous-cropping middle-low-yield cotton field. The method includes the steps that before sowing in the cotton field, straw of last crops is smashed and returned to the field; farmyard manure and chemical fertilizer are applied; deep ploughing, cotton field flattening and super-deep scarification are conducted; irrigation is conducted before sowing; sowing is conducted; furrows are dug in the cotton field, and anti-salt plants are planted; a windbreak tree belt is built on the periphery of the cotton field; a water-irrigation and drainage trench system is built; field management is conducted. After the method is adopted, the surveying result shows that the soil water content in the seedling stage is increased by 0.5%, rapidly-available potassium of the ploughing layer is increased by 35.2%, the temperature of soil 5 cm lower than films is increased by 0.6 DEG C, the thickness of the ploughing layer in the seedling period is increased by 7.1 cm, the salt content of soil is reduced by 2.1 g/kg, the soil porosity is increased by 8.5%, the soil penetration resistance (PSI) is reduced by 130, the soil bulk density is reduced by 0.11 g/cm<3>, the pH value of soil is reduced by 0.4, the residual film content of soil of the ploughing layer is reduced by 11.3 kg per mu, premature senescence of the cotton field is avoided, the yield of seed cotton is increased by 57.5 kg per mu, and therefore the method has the soil-improving and yield-increasing effects and can meet production requirements.