A bumping seat of reverse washing well comprises a bumping seat body and a plug, wherein the bumping seat body comprises an upper joint, a connection sleeve and a lower joint both connected sequentially with the upper joint, a central pipe and a plug seat both sequentially arranged in the upper joint, and a piston mounted in a circular gap between the central pipe and the upper portion of the connection sleeve. The bumping seat of reverse washing well is characterized by multiple functions, fast construction speed, high efficiency and low cost, which is widely applied to downhole operation for petroleum exploitation.