The invention relates to a cerium-tin-based composite oxide catalyst for catalytic purification of nitrogen oxide and a preparation method thereof, and application of the cerium-tin-based composite oxide catalyst for catalytic purification of nitrogen oxide. The catalyst has the following chemical composition: cerium tin oxide and oxide of M, wherein M is selected from any one or a combination ofat least two of P, Ti, Zr, V, Mn, Fe, Cu, Al, Si, Ni, Hf, Nb, Ta, Cr, Mo, W or Re. Non-toxic and harmless raw materials are adopted, the cerium-tin-based composite oxide catalyst which has the characteristics of high catalytic activity, high hydrothermal stability, excellent N2 generation selectivity, the wide operation temperature window, adaptability to high space velocity reaction conditions and the like is prepared by adopting a simple and feasible method. The cerium-tin-based composite oxide catalyst is suitable for a moving source represented by diesel vehicle tail gas and a fixed sourcenitrogen oxide catalytic purification device represented by coal-fired power plant flue gas.