Glucose oxidase (GOx) can catalyze the oxidation of β-D-glucose under mild conditions to directly convert biological energy into electrical energy, which has great potential for applications in the fields of enzyme biofuel cells and glucose biosensors. In enzymatic biofuel cells, GOx is often used as an anodic catalyst to improve the performance. The important role of two intimate histidine residues, His505 and His548 (PDB code 4YNU), in the GOx active center has been highlighted in the catalytic oxidation of β-D-glucose, but there is still a lack of systematic examination on the influence of different protonated states of His505 and His548 on the catalytic oxidation of β-D-glucose in GOx. Therefore, in the present work, the GOx active center under the possible protonated states of His548 and His505 is systematically examined by using ONIOM calculations, as well as the influence of remote Arg210 is considered. The calculations reveal that the intimate His505 and His548 can modulate the interaction of the β-D-glucose substrate with isoalloxazine and then control the deprotonization of the hydroxyl group bound to the anomeric carbon of β-D-glucose like controllers. The remote Arg210 provides the driving force for the transfer of two electrons from β-D-glucose to isoalloxazine of FAD via the long-range electrostatic attraction like a horse. Specially, the protonated His505 can serve as a good helper of Arg210 to promote the occurring of the two-proton-coupled two-electron transfer from β-D-glucose to isoalloxazine and His548 in the active center of GOx. These findings provide much insight into the catalytic reactions of GOx in a low pH environment, which may be beneficial to expand the applications of GOx.