The invention discloses a throat clearing and benefiting buccal tablet for smoking as well as a preparation method and an application thereof, belonging to the field of food and medicine. The throat clearing and benefiting buccal tablet consists of rhizoma polygonati odorati, liquorice, herba epimedii, rhubarb, fructus psoraleae, fructus momordicae, herba menthae, Hangzhou white chrysanthemum and fructus mume. The preparation method comprises the following steps of: (1) preparation of compound herba epimedii liquid extract; (2) preparation of Hangzhou white chrysanthemum extract; (3) preparation of compound rhizoma polygonati odorati liquid extract; (4) preparation of extract powder; (5) preparation of dry particles; and (6) tabletting. The buccal tablet disclosed by the invention is used for treating the discomfort symptoms of oral cavity caused by smoking, and has the beneficial effects that: after being kept in a mouth for a long time, the buccal tablet can effectively eliminate the symptoms of oral cavity such as throat pain, dryness, excessive phlegm, pruritus, foreign body sensation, hoarse voice, smoke smell and the like caused by smoking, and can keep fresh mouth odor and cool, promote fluid production and salivary secretion and reduce the sensation of the smoker to the pungent smell of cigarettes and the cigarette dryness while stimulating the central nervous system and smoothening the breath.