Freeze-thaw action acts as a particular mechanism of the formation of soil salinization in northeastern China which is arid and cold. During a freeze-thaw cycle, temperature is the driving force of water-salt transport in the soil. The experimental paddy soil was taken from Da’an City which is the typical irrigation district in western Jilin Province. The freeze-thaw action was carried out as the indoor simulating experiment of which a freeze cycle was freezing for 12 hours and thawing for 12 hours to simulate the transport of water and salt under day and night freeze-thaw conditions during early winter and early spring. Then the soil moisture content was tested by mass method and salt content was tested by conductivity method respectively. The paper studies the variation laws of the soil moisture and salt content and analyzes the correlations of moisture and salt content in different freeze-thaw conditions. The results show that during freeze-thaw cycles, the moisture and salt at soil layer of 20-50cm transfer to the soil layer of 0-20cm and the maximum increasing amount is at the layer of 0-10cm. The moisture is evidently correlated with the salinity at the layers of 0-10cm, 10-20cm and 40-50cm, but affected by factorssuch as water potential gradient, frozen zone, soil structure and solubility, the correlation is not evident at layers of 20-30cm and 30-40cm. To a certain extent, the moisture transfer determines that of salt. The result of simulating experiment not only shows the formation process of the salinization of paddy soil by freeze-thaw action in saline-alkali soil area, but also provides theoretical basis for prevention and treatment of soil salinization in study area.