The invention discloses a treating agent for biorefractory substances in high-salinity organic wastewater. The treating agent comprises a component A and a component B; the component A is prepared from, by weight, 20-50 parts of sulfuric acid, 10-20 parts of o-iodobenzoic acid, 10-20 parts of potassium bromate, 10-20 parts of potassium iodate and 20-50 parts of water; the component B is prepared from, by weight, 20-30 parts of sodium perchlorate, 10-20 parts of potassium perchlorate, 10-20 parts of potassium nitrate and 50-60 parts of water, wherein a weight ratio of the component A to the component B is 8:2. The treating agent is green, environmental friendly, high in oxidation performance and capable of quickly decomposing biorefractory organics in water to realize shape decline of COD values and also has an evident degradation effect on ammonia nitrogen in water. Therefore, the treating agent can be widely applied to removal of biorefractory organics in high-salinity wastewater of chemical engineering, coal chemical industry, oil extraction plants, refineries and the like and manifests technical progress.