By amplifying the upstream and downstream sequences of genome DNA of galactokinase of Rhodosporidium toruloides, a promoter and a terminator are obtained. The promoter and terminator can be widely applied to gene expression, operation of genetic engineering, and strain improvement of Rhodosoporidium, Sporidiobolus, Sporobolomyces, and Rhodotorula. The nucleotide sequences of the promoter and the terminator are SEQ ID No.1 and SEQ ID No.2 respectively. The invention also relates to a DNA expression cassette or recombinant carrier comprising the elements, a method utilizing related elements to establish gene engineering strains of Rhodosoporidium, Sporidiobolus, and Rhodotorula, and corresponding strains.