A front-end receiving circuit includes a first input terminal receiving a first signal, a second input terminal receiving a second signal, a comparator, a first sampling switch, a first sampling shifting circuit and a control circuit. The first sampling switch is coupled between the first input terminal and the first comparator input terminal. The first sample shifting circuit includes a first capacitor, a first reference voltage source, and a second reference voltage source. In a sampling mode, the control circuit is configured to control the first sampling switch and the second sampling switch to be turned on, and control the first shifting switch to be turned off. In a shifting mode, the control circuit is configured to control the first sampling switch and the second sampling to be turned off, and control the first shifting switch to be turned on.