For photocatalytic CO2 reduction, the synergistic effect of Lewis acidity and basicity on CO2 activation is worthy of study. On the basis of a large number of oxygen defects (Lewis acidity) and hydroxyl groups (Lewis basicity) on the CeO2 surface, CeO2{110} and CeO2{100} crystal planes were developed to investigate the synergistic effect on photocatalytic CO2 reduction. Compared with CeO2{100}, the surface oxygen defects were prone to generate on CeO2{110}, leading to available visible light absorption and faster photogenerated charge transfer. The experimental results and DFT calculations showed that the OH species on the CeO2{110} surface were richer and provided more electron density, i.e., Lewis basicity. Furthermore, the possible adsorption intermediate was investigated and suggested that CeO2{110} was more beneficial for the adsorption and activation of CO2 reactant than CeO2{100}, resulting in generation of carboxylate species and •CO2– radicals, instead of carbonate. Under the control of surface Lewis acidity and basicity, CeO2{110} had superior photocatalytic performance of CO2 reduction than the {100} plane.