The invention discloses a graphite composite grounding body capable of reducing impact grounding resistance. The graphite composite grounding body capable of reducing the grounding resistance comprises a framework inner core, a graphite wire layer, a composite graphite wire layer and a graphite wire braiding layer; the framework inner core is a flexible fiber beam consisting of a single non-conducting flexible fiber or a plurality of non-conducting flexible fibers; the graphite wire layer coats the framework inner core and consists of the graphite wires which are longitudinally and densely arranged on the outside of the framework inner core; the composite graphite wire layer coats the graphite wire layer and consists of the composite graphite wires and the graphite wires or only consists of composite graphite wires which are tightly and longitudinally arranged on the outside of the graphite wire layer; the graphite wire braiding layer coats the composite graphite wire layer and is obtained through winding graphite wires on the composite graphite wire layer to weave; and the composite graphite wire is obtained through mixedly twisting a graphite band or a graphite wire with a metal fiber. The grounding body of the invention has a low skin effect and a low inductive effect, has small contact resistance with soil, and can effectively reduce impact grounding resistance. Besides, the grounding body is low in cost, dramatic in engineering practical application effect and can be applied to tower grounding in a power transmission line.