The invention relates to a universal extraction agent for soil and a soil nutrient extraction method. The universal extraction agent for soil is a NaHCO3 aqueous solution with the concentration of 0.6-0.7 mol/L. The extraction method comprises the following steps: weighing a certain amount of an air-dried soil sample, or weighing a fresh soil sample with the same dry weight, putting in a container, adding phosphorus-free active carbon accounting for 20-30 wt% of the soil sample, then adding the soil universal extraction agent according to the solid-liquid ratio of 1 g:18-25 mL, oscillating under the conditions that the temperature is 20-25 DEG C and the rotation speed is 150-200 r/min, and filtering, so as to obtain the filtrate, wherein the filtrate is a to-be detected liquid. The universal extraction agent is a single reagent, the preparation process of the extraction agent is simple, extraction is sufficient, cost is low, and the universal extraction agent is applicable to neutral and calcareous soil, is capable of extracting soil ammonium nitrogen, rapidly-available phosphorus and rapidly-available potassium, and also is capable of extracting soil nitrate nitrogen.