Data of observation indicated that the genesis and evolution of the seasonal frozen soil was the main factor to restrain the movement of water and salt in winter and spring which constituted the peculiar pattern of water and salt movement in soil. During the soil freezing period, soil salt was accumulated in the frozen soil layer with the freezing of the soil. While in spring with the thawing of frozen soil layer, a part of thawing water and salt infiltrated into the ground water, another part of the water was evaporated and salt was accumulated in the surface soil. Therefore the accumulation of salt in the surface soil in spring is actually the result of redistribution of salts in frozen soil layer accumulated in winter. According to the results of the study on relationship between the accumulation of salt in frozen soil layer and the ground water table at the begining of frozen period and experiments, it is proved that if the ground water table is controlled bellow 1.5-2.0 m before frozen period, the accumulation of salt is decreased significantly in the process of soil freezing, the accumulation of salt in the surface soil in spring then can be prevented.