Solid oxide electrolysis cell (SOEC) technology can realize the efficient and flexible conversion of electrical and thermal energy to chemical energy on the basis of solid electrolytes. It can be connected with renewable energy sources such as solar and wind power and tidal energy to utilize the excess electricity generated for efficient, clean, and large?scale production of hydrogen. When coupled with the CO₂ capture process, it enables the co?electrolysis of CO₂ and H₂O to produce syngas. In addition, it can be combined with large?scale industries to produce high?value?added chemicals such as ethylene, ammonia, and formaldehyde with low?value?added raw materials generated. SOEC technology can meet the needs of the future society for the large?scale renewable energy conversion and storage,which is of great significance for accelerating the substitution process of non?fossil energy worldwide and the realization of China's carbon peak and neutrality goals. This paper mainly discussed the electrode and electrolyte materials used in solid oxide electrolysis technology, the application scenarios and principles at the current stage, and the challenges faced. Moreover, it predicted the future development directions of the technology.