The invention discloses a non-wear gas distributing valve for a low-temperature refrigerator, comprising a motor (1), a valve core (2) and a valve seat (3). The non-wear gas distributing valve is characterized in that the valve seat (3) is arranged in a valve base (4); the valve core (2) is arranged in the valve seat (3); the motor (1) is arranged on the valve base (4); a gap capable of forming agas film is arranged between the valve core (2) and the valve seat (3); the valve core (2) is provided with a valve core high-pressure gas distribution hole (5); the valve seat (3) is provided with avalve seat high-pressure gas distribution hole (8); the high-pressure gas distribution hole (5) is communicated with the valve seat high-pressure gas distribution hole (8) through a high-pressure gasdistribution tank (7) on the valve core (2); the valve core (2) is provided with a valve core low-pressure gas distribution hole (11); the valve seat (3) is provided with a valve seat low-pressure gas distribution hole (6); the valve core low-pressure gas distribution hole (11) is communicated with the valve seat low-pressure gas distribution hole (6) through a low-pressure gas distribution tank (10) on the valve core (2); and the valve seat high-pressure gas distribution hole (8) and the valve seat low-pressure gas distribution hole (6) are arranged on the valve seat (3) in a staggered manner. In the invention, no wear and high-low pressure leakage are generated between the valve core and the valve seat, so that the invention cannot influence the performance of the refrigerator and can prolong the service life of the refrigerator and improve the efficiency.