The invention discloses a sponge type gutter inlet building structure which comprises a vertical grate type grate, an upper water discharge passage, a plurality of sponge water discharge cabins, a main water discharge passage and a fine sieve screen, wherein the upper water discharge passage is connected with the grate; the sponge water discharge cabins are connected with the bottom of the upper water discharge passage; the main water discharge passage is connected with the sponge water discharge cabins; the fine sieve screen is arranged in the upper water discharge passage and is positioned at the back part of the grate and the sponge water discharge cabins; the plurality of water sponge water discharge cabins are installed; and the upper water discharge passage and the main water discharge passage are connected, and the connecting position is positioned at the back part of the fine sieve screen. The technical problems that in the prior art, the water discharge quantity of a sewer cannot be controlled according to the rainfall capacity, and the rainwater cannot be controlled to pass a filter device with proper sieve holes are solved.