In order to distinguish the two kinds of surface defects, particulate dust above the surface and bubble particles below the surface, we establish two polarization transmission models of surface defects according to the Fresnel transmission law and Mie scattering theory, combined with the Mueller matrix. Through simulation analysis, the influence of component refractive index, defect type, defect size, incident wavelength, and incident angle on the polarization transmission characteristics of the two surface defect particles is obtained. Finally, the experimental verification proves that the model has high accuracy and is important both in theoretical research and engineering.