Winter extreme low temperature events have been occurring frequently both before and after the winter season. The freezing resistance temperature of wheat is far lower than the intensity of low temperatures during the mid-winter period. Therefore, it is necessary to further quantify and evaluate the impact of low-temperature periods and durations during the early winter and the green-up period on the freezing resistance of wheat, based on different evaluation indicators. Through conducting experiments in an artificial low-temperature control chamber, this study investigates the critical temperature thresholds for the impact of different low-temperature periods and durations on the tiller and yield of winter wheat, as well as the critical temperature thresholds for soil effective negative accumulated temperature. The results demonstrate that (1) the tiller mortality rate (R