In order to explore the effect of horizontal tillage measures on the regulation of water and salt distribution in mulched drip irrigation, indoor soil trough tests and field trials were carried out in Shihezi and Korla of Xinjiang Uygur Autonomous Region, in 2016—2017 and 2019, respectively. The experiment designed horizontal tillage (T) and notillage (NT) treatment of soil by using mulched drip irrigation technology, indoor soil trough test was mainly used to research the regulation mechanism of soil water and salt distribution by tillage measures, and field test was mainly used for production. Verification was made to analyze the improvement effect of horizontal tillage measures on the soil salt outside the membrane. The result showed that compared with no-tillage treatment, horizontal tillage can increase the water storage capacity of soil beneath the film, reduce the soil horizontal infiltration capacity and vertical diffusion capacity, the average water content of innermembrane plowing layer with tillage treatment was 3.66 percentage points higher than that of the notillage treatment，but the average water content of the soil below the plowing layer was 4.13 percentage points lower than that of the notillage treatment. The distribution of soil salinity beneath the membrane under horizontal tillage treatment was greatly affected by water leaching, while the soil salt distribution outside the membrane was mainly affected by tillage, and the total salt accumulation rate in the deep layer beneath the membrane was 1.23 times of that of no-tillage treatment, the range of tillage treatment soil desalting area outside the membrane was 25cm deeper than that of no-tillage treatment;the first tillage had the most obvious desalination effect on the outside membrane soil, and the spring tillage can make the distribution of soil salinity beneath and outside the membrane more uniform, the cotton emergence ratio and effective plant ratio under tillage treatment were 23.62 and 25.19 percentage points higher than that of the notillage treatment. Under the condition of film drip irrigation, the combination of drip irrigation and horizontal mechanical tillage was equivalent to comprehensive utilization of water conservancy improvement and guest soil improvement to saving soil salinization, and finally the spatial distribution of salt produced by mulched drip irrigation technology was from the early stage of “exterior surface accumulation profiles” and gradually changed to the later of “interior bottom accumulation profiles”. The results can provide some ideas for solving the problem of soil salt surface accumulation under mulched drip irrigation, and can also provide a reference for the rational use of tillage measures under drip irrigation. 