Global Navigation Satellite System Interferometry Reflectometry (GNSS-IR) technology is widely used in different fields. In order to realize the dynamic change monitoring of water surface height and snow depth based on GNSS-IR, it is very important to study the Global Navigation Satellite System (GNSS) signal reflection characteristics of the base surface when the height/depth is zero. At the same time, exploring the differences in the inversion accuracy of different materials on the ground can also provide a basis for the extended application of GNSS-IR technology. In this paper, a smart phone is used to conduct GNSS-IR altitude inversion accuracy experiments on the plastic surface, water surface, cement surface and soil surface respectively. The root mean square error is the largest, which is 4.15cm, which proves that different reflectors have an impact on the accuracy of GNSS-IR height retrieval, and experiments have proved that the accuracy of the retrieval results is the highest when the observation value is in the range of 10°-60° elevation angle.