The invention provides soybean acyl-
coenzyme A oxidase and application of a coding
gene thereof in regulation and control of
plant salt tolerance, and belongs to the technical field of
plant breeding. The invention provides soybean
acyl coenzyme A oxidase and a coding
gene thereof. Experiments prove that the soybean
acyl coenzyme A oxidase or the coding
gene thereof can improve the salt tolerance of plants through positive regulation. Therefore, the invention provides the application of a
reagent for improving soybean acyl-
coenzyme A oxidase or
gene expression or activity or a
reagent for increasing or enhancing
gene expression in increasing the salt tolerance of plants, preparing a product for increasing the salt tolerance of plants, cultivating
plant varieties with salt tolerance advantages, preparing a product for cultivating plants with increased salt tolerance and breeding plants with salt tolerance.