The invention relates to a low-temperature high-efficiency artificial moss wetland system, which comprises a bed body, a substrate layer and moss plants, wherein a perforated water distribution pipe is arranged on one side of the bed body and is connected with a water inlet pipe, a perforated collecting pipe is arranged on the other side of the bed body and is connected with a water outlet pipe, a length-width ratio of the bed body is 2:1 to 10:1, and the height is between 30 and 40 centimeters; the substrate layer is positioned in the bed body and consists of a bottom layer, a middle layer and an upper layer, the thickness of the bottom layer is between 4 and 5 centimeters, the thickness of the middle layer is between 10 and 20 centimeters, the middle layer is formed by combining soil and fine sand, and a mixing ratio is 2:1-3:1; the thickness of the upper layer is between 10 and 20 centimeters, the upper layer is formed by combining antarctic moss wetland surface layer underlying soil and local soil, and a complex ratio is 1:1-1:2; the moss plants are positioned above the substrate layer, the height of the moss plants is between 7 and 10 centimeters, the planting density is between 1*10<5> and 4*10<5> plants/m<2>, and the moss plants are selected from Bryum muehlenbeckii; and a baffle which is parallel or perpendicular to the water inflow direction can be arranged inside the bed body. The low-temperature high-efficiency artificial moss wetland system can be used for the treatment of domestic sewage in low-temperature areas, and has the excellent treatment effect on main pollutants such as ammonia nitrogen, organic matters, total phosphorus, suspended matters and the like under the low-temperature condition of below 10 DEG C.