The invention relates to a low-temperature refrigeration and cold storage system capable of efficiently utilizing solar energy. The system comprises a compressor (1), a condenser (2), a liquid storage tank (3), an intercooler (4), an evaporator (5), a cooler (6), a first adsorption bed (101), a second adsorption bed (102) and a cold storage adsorption bed (11), wherein, in the daytime refrigeration/cold storage mode, solar energy is utilized to enable the first adsorption bed and the second adsorption bed to work alternately to achieve refrigeration, meanwhile, the cold storage adsorption bed carries out desorption reaction under the suction adjustment effect of the compressor to complete cold storage step by step, and in the night cold release mode, the cold storage adsorption bed continuously adsorbs refrigerants to achieve continuous refrigeration. Compared with the prior art, the compressor is introduced to adjust the desorption pressure of the adsorption bed and reduce the desorption temperature, so that the system actively adapts to the fluctuating solar hot water temperature, and low-temperature desorption and heat absorption are realized; and meanwhile, under the assistance of desorption reaction of the adsorption bed, suction pressure of the compressor is increased, pressure ratio of the compressor is reduced, power consumption of the compressor is reduced, and refrigeration energy efficiency is remarkably improved.