The invention discloses tipping base paper capable of clearing heat and alleviating hangover and a preparation method thereof. The tipping base paper capable of clearing heat and alleviating hangover is composed of 3 to 4 parts of Chenopodium album Linn, 1 to 2 parts of Semen Nigellae oil, 41 to 46 parts of pomegranate bark pulp, 52 to 55 parts of soft wood pulp, 2 to 4 parts of pterocephalus hookeri heck, 1 to 1.5 parts of mannite, 1 to 2 parts of Hovenia dulcis Thunb, 0.5 to 0.7 parts of taurine, 3 to 4 parts of activated clay, 1 to 2 parts of iron oxide yellow, 2 to 3 parts of Carbomer resin, 1 to 1.6 parts of ammonium bicarbonate, 2 to 2.5 parts of calcium peroxide, 1 to 2 parts of calcium propionate, 1 to 2 parts of additives and a proper amount of water by weight. The tipping base paper capable of clearing heat and alleviating hangover comprises the pterocephalus hookeri heck which plays roles of clearing heat and removing toxicity and the Hovenia dulcis Thunb which plays a role of removing alcohol toxicity, so that the tipping base paper has certain health care efficacy and is suitable for realizing health care when engaging in social activities; by means of the additives, the tar adsorbing capacity is increased, and the tipping base paper has natural fragrance, is pure, fresh and pleasant, and enables the bad breath to be reduced; and moreover, the fiber distribution of the product is uniform, the thickness, tightness, air permeability and other indexes are rarely changed, and the printing is facilitated.