A set of perfect constitutive equations including the coupling effects of heat transfer and moisture migration is constructed for freezing soil, after analyzing its thermomechanic properties, in the framework of continuum mechanics and mixture theory. By applying the theory, the influence of void ratio on frost heaving is studied after proposing a criterion for formation of layered ice; the results obtained coincide with experimental data available in the literature. The temperature distribution of freezing soil is analyzed, the controlling equation deduced appears to be a nonlinear Burgers type equation with varying boundaries, which presents a theoretic foundation for studying the nonlinear effects of heat-moisture migration in the freezing process.