Abstract: The works of stripping and reusing plough horizon soil of cultivated land due to construction occupation have been experimentally carried out in practice throughout the country. The main purpose is to implement the strictest farmland protection policy and protect limited land resources. Taking the trial work of stripping and reusing plough horizon soil of cultivated land due to construction occupation in the pilot project of Beijing new airport as an example, the compiling method of the plan for stripping and reusing plough horizon soil of cultivated land was studied. The results showed that the soil fertility of the stripping area was at a medium level, which was consistent with the stripping requirements. By analyzing the soil texture and section structure of the project area and considering into the construction requirements and economic benefits, it was determined to only strip the soil of the tillage layer, but not the plow pan, and the thickness of the stripping soil layer was 20 cm. The soil stripping and replying of the tillage layer should be connected in time and space to make the maximum principle of benefit and cost. "To use at once after stripping" is the best choice.