As a key technology in the fields of future mobile communications and antenna systems, electromagnetic wave polarization based on metasurfaces has attracted widespread interest. However, in the current realm of polarization conversion metasurfaces, existing research still encounters challenges such as low operating frequencies, limited bandwidth, low conversion efficiency, and limited functionality. This paper presents the design of two types of reflective metasurface structures: a broadband electromagnetic wave polarization conversion metasurface and a beam steering metasurface. Specifically, by integrating anisotropic principles, we design a polarization conversion metasurface unit composed of a central "C"-shaped metallic aperture and diagonal "L"-shaped metallic strips that can achieve broadband linear polarization conversion from 22.5 to 48.5 GHz. Building upon this structure, the beam steering metasurface incorporates phase modulation principles; through the altering of the opening angle and rotation angle of the aperture rings, specific phase gradients between units can be achieved, thereby enabling beam steering functionality at 30 GHz based on the generalized Snell's law. Simulation results closely align with theoretical expectations, thoroughly validating the functionalities of the designed metasurfaces in polarization conversion and beam steering. This approach effectively addresses the limitations of existing studies and demonstrates promising application prospects in future communication systems and antenna technologies.