The invention relates to the technical field of synthetic leather making and in particular relates to a method for making water-based matte scratch-resistant and flexible synthetic leather. The methodcomprises the following steps: a Beth making step, namely preparing a wet polyurethane coating, cleaning the base fabric, performing vacuum defoamation on the wet polyurethane coating, coating the wet polyurethane coating on the base fabric, entering a coagulating basin to be coagulated, washing, wiping, fixed-width expanding, performing secondary ironing and secondary drying, cooling, and rolling to make Beth; and a step of making a water-based matte treatment agent, namely preparing a mixed solution from a water-based PU resin, deionized water and a water-based plasticizer, and adding a curing agent, thereby obtaining the water-based treatment agent. The synthetic leather made by the method disclosed by the invention is soft in hand feeling, high in coating fullness, excellent in flexibility, wear-resistant, scratch-resistant, yellowing-resistant, permanent in elasticity, extremely low in odor, environmental-friendly and capable of realizing pure water environment friendliness, doesnot have free formaldehyde, and does not contain APEO (Alkylphenol Ethoxylates), potassium phthalate, isocyanates and other toxic and harmful component residues.