The invention discloses a heat pump type exhaust air heat recovery fresh air conditioning unit applicable to severe cold areas. The heat pump type exhaust air heat recovery fresh air conditioning unit applicable to severe cold areas comprises a supply air heat exchanger, an exhaust air heat exchanger, a compressor, a four-way reversing valve, a throttling gear, a refrigerant connection pipe, a fresh air port, a first three-way reversing valve, a second three-way reversing valve, an air supply fan, an air supply outlet, an air return inlet, an air exhaust fan, a defrosting electric heater, an air-air plate heat exchanger, an exhaust outlet and an air flue. A traditional heat pump type exhaust air heat recovery fresh air conditioning unit is improved, outdoor low-temperature air is deeply preheated through outlet air (larger than 0 DEG C) of the exhaust air heat exchanger, the air inlet temperature of the supply air heat exchanger is increased to be more than minus 10 DEG C, the load of a heat pump system is reduced, the exhaust air heat exchanger is prevented from frosting, and the application range of the heat pump type exhaust air heat recovery fresh air conditioning unit can be enlarged greatly to the minus 30 DEG C outdoor environment temperature.