The invention relates to a low-temperature smoke denitration SCR (silicon controlled rectifier) catalyst, which comprises a carrier, a manganese oxide, and composite oxide of one or more of Ce, Zr, Ti, Co, Fe and Cu, the mass content of manganese is 0.1-66 percent, and the total mass content of the Ce, Zr, Ti, Co, Fe or/and Cu is 0-50 percent; and glass fiber and/or kieselguhr is used as the carrier, wherein the glass fiber of the carrier is calcined for 2-4 hours at temperature of 400-600 DEG C, then placed in a nitric acid, sulfuric acid or hydrochloric acid solution with mass concentration of 5-40 percent for acidizing for 1-8 hours, washed by distilled water to be neutered, dried at temperature of 80-120 DEG C, and crushed to have the fineness of 20-325 meshes. The catalyst uses the glass fiber and the kieselguhr as the carriers, so that the dispersion effect of nanoparticles and specific surface area of the catalyst are increased, the high adsorptive capacity and strong heat resistance and corrosion resistance capacity are achieved, stronger toxic resistance capacity to sulfur dioxide and stream contained in the smoke is realized, the invention can be used for 10-200 DEG C of low temperature smoke denitration, and has strong water resisting and sulphur toxic resisting capacities.