The invention relates to the technical field of temperature regulation, in particular to an automobile seat refrigeration and heating system which comprises an energy supply device, a switching device, a control device, a refrigeration and heating device and a radiation device. The energy supply device is in serial connection with the switching device, the control device is in parallel connection with the radiation device prior to being in serial connection with the switching device, the refrigeration and heating device is in serial connection with the control device, an onboard 12v storage battery is adopted as the energy supply device, a semiconductor refrigerating chip temperature controller is adopted as the control device comprising a temperature setting element, a temperature monitoring element, a temperature display element and an execution element, the refrigeration and heating device comprises a radiation aluminium sheet, a special semiconductor refrigerating chip fixing ring and a semiconductor refrigerating chip, and the radiation device comprises a small water pump, a transparent hose, a front-back water outflow water cooling head and a small water tank. The automobile seat refrigeration and heating system has the advantages of high temperature control precision, intelligent control, temperature display and automatic temperature setting, can allow heat to be dissipated more effectively by means of water cooling, and enable refrigeration and heating to be quicker.