In order to solve the problems of uneven cutting depth and poor adaptability of bark undulation in rubber tapping machinery, a laser ranging and depth control rubber tapping machine was designed, and the trajectory dynamics in rubber tapping operation were analyzed by constructing a mathematical model, and the trajectory analysis equation was obtained. Based on the geometric relationship between the rubber tapping actuator and the rubber tree, the tool distance adjustment calculation method was determined, the influence mechanism of the distance angle of the ranging point on the adjustment error of the rubber tapping knife was clarified, and the trajectory walking and precise control of the tool in the rubber tapping process were realized by using the Arduino control board. The orthogonal test was carried out with the speed of the displacement motor, the skin consumption and the threshold range of cutting depth as the test factors, and the number of adjustment times, pressure variance and cutting depth qualification rate of a single rubber tapping tool were used as evaluation indicators. The test results showed that under the conditions of the speed of the displacement motor was 24r/min, different skin consumption and threshold setting range, the pass rate of cutting thickness can reach more than 87%, which was the best rubber tapping effect when the speed of the displacement motor was 24r/min, the skin consumption was 1.3mm, and the threshold range of tapping depth was -0.1~0.1mm, the pass rate of tapping thickness was 95.74%, the average number of tool adjustments was 22.33 times, the pressure variance was 14.89N2, and the smoothness of the cutting surface was good, which met the requirements of tapping depth control.