The spinning vehicles are typical applications of GNSS (global navigation satellite system) receivers. When the GNSS carrier spins, the rotation will introduce higher order dynamics making the traditional tracking loop out of lock. Coupling with the INS (inertial navigation system) can effectively compensate the high order dynamic of signal carrier phase. In this case, a design of ultra-tight coupling GNSS tracking loop, which used the solutions of INS to aid the tracking of GNSS signal, was proposed. Besides, the relationship among the aiding rate of INS, the angular rate of spinning vehicle and the error of signal carrier phase was also analyzed. The simulation results show that the proposed tracking loop structure can effectively deal with the problem of signal tracking in the spinning vehicle, and significantly enhance the precision of position compared to the single GNSS navigation results.