Objective To establish a method for the determination of total boron in soil by alkali fusion-inductively coupled plasma emission spectrometry to meet the quality control requirements of the third national soil census. Methods In this experiment, the alkali fusion method was used for sample pretreatment. By optimizing experimental conditions and screening the optimal curve preparation method, three standard substances with different contents were determined by inductively coupled plasma atomic emission spectrometry. Results The linear equation and correlation coefficient of the calibration curve prepared with experimental water are$y ={1171.470x}+ {12.981}\left({{r}^{2}= {1.000}}\right)$. The accuracy test was carried out with national standard substances, and the relative error is 13%~33%. The linear equation and correlation coefficient of the curve prepared with matrix matching solution are$y ={818.529x}+ {10.124}\left({{r}^{2}= {0.999}}\right)$. The accuracy test was carried out with national standard substances, and the relative error is${1.9}\%\sim {7.7}\%$. Conclusion This shows that preparing the calibration curve with matrix matching solution can eliminate the matrix interference caused by alkali fusion and obtain satisfactory results.