A retractable toileting device for children includes a base, a second stool, a toilet rim, a potty and a cover plate which are detachably provided on the base, the base is provided with a first receiving cavity with a first opening at the bottom. The toilet rim is detachably provided on the base, when in using state, the toilet rim is assembled to the base to form a toliting device with the base. The cover plate is assembled to the top of the base and forms a first stool with the base, when a second stool in the using state, which is placed above the first stool and forms a step with the first stool, to allow the product to be used as a toilet, stool and step for multi-functionality.