The invention discloses an infrared carbon crystal electronic heating panel. The infrared carbon crystal electronic heating panel comprises a carbon crystal heating sheet which is composed of superconducting resin and non-woven glass fiber cloth. The two surfaces of the carbon crystal heating sheet are respectively covered with an insulating layer, the insulating layer on one surface of the carbon crystal heating sheet is covered with a reflective coating layer, and the insulating layer on the other surface of the carbon crystal heating sheet is covered with a protective layer. A plurality of copper wire electrodes are arranged between the carbon crystal heating sheet and the insulating layers. The superconducting resin is composed of the following raw materials, by weight, 100 parts of fire resistance high temperature resistance epoxy resin, 31-100 parts of superconducting carbon crystal powder, 10-50 parts of organic filler, 3.1-3.8 parts of curing agents and 200-430 parts of acetone. A processing method of the heating panel includes the steps that the above raw materials are weighed, so that the superconducting resin is made, the heating sheet and a heating panel semi-finished product are prepared, and finally a heating panel finished product is manufactured. By means of the infrared carbon crystal electronic heating panel and the processing method thereof, the problems that an existing heating panel is low in heat-resistance temperature and heating efficiency and cannot obtain different temperature distribution areas on one heating panel are solved, and the infrared carbon crystal electronic heating panel is large in heating power, high in heat-resistance temperature and long in service life.