The invention discloses a method of cultivating rice by layer construction and utilization of straw and soil and solves the problems of crop stalk returning, soil aeration and water-fertilizer coupling. The method includes the steps of 1, performing a bed-furrow project on a rice field for the whole year; 2, performing moisture management before each season of crop harvesting; 3, treating stalks of crops of each season; 4, clearing beds and furrows and spreading soil; 5, planting crops; 6, performing field management; 7, harvesting the crops. The method has the advantages that the soil arable layer structure is changed, and a mud layer, a straw layer and a soil layer are formed from top to bottom; the method is good for deeply placing chemical fertilizers and improving availability of the fertilizers; water content of bed soil is decreased, soil aeration is improved, and availability of natural rainfall is improved; the rice field production process is free of tillage, straw burning and field steeping, ecological benefits are significant, operational energy consumption is reduced, haze is decreased, and irrigation water is decreased.