Traditional tractors can only achieve steering through mechanical structures such as steering knuckles and steering trapezoids. Among them, the mechanical structure is more complex, and various parts are easily damaged, making the tractor malfunction. The four-wheel independent drive differential steering mode differs from the traditional Ackermann steering mode, which realizes steering by controlling the inner and outer wheel torque, which can accurately steer the working state of high-end agricultural machinery equipment and improve the operating efficiency of agricultural machinery equipment. Aiming at the dynamic control problem in the steering of electric tractor four-wheel independent drive, a layered control strategy based on the sliding mode control of yaw torque at the upper level and the optimal torque distribution level based on the mean load rate of vehicle tires at the lower was proposed. By analyzing the differential steering mechanism of a four-wheel independent drive, a dynamic model of differential steering of the electric tractor is established, and a dynamic controller of a four-wheel independent drive is designed according to the layered control strategy. The upper controller tracks and controls the expected yaw speed on the basis of the sliding mode control to track the driver’s intention, and the lower controller realizes the optimal torque distribution based on the principle of the optimal average load rate of the vehicle tire to ensure the steering stability of the electric tractor. The effect of the controller was simulated and analyzed under typical conditions of double line shift, serpentine, and step. The results showed that the sliding mode controller is better than the PID controller in driver intention tracking. Compared with the average allocation strategy, the average maximum load rate of the vehicle tire under the three working conditions is reduced by 16.9%, 13.8%, and 17.3%, respectively, which proves the effectiveness of the layered control strategy. In the real car test, the sliding mode controller is better than the PID controller in the driver intention tracking. This study has important guiding significance for improving the maneuverability and stability of electric tractors.