Laser beam with high energy density is irradiated on the surface of the processed material. The surface of the material absorbs laser energy, and the temperature rises, resulting in melting, ablation and evaporation, thus serving the purpose of removing the surface layer. Laser ablation intelligent manufacturing equipment is indispensable key equipment in the PERC production process. The existing PERC solar cell production line only needs to introduce new laser ablation intelligent manufacturing equipment and a few other auxiliary equipment to complete the upgrade and transformation, so as to improve the cell technical parameters and production efficiency at a relatively low cost.