The invention discloses a surface treatment system for recycling waste heat of a cooling tower by a high-temperature heat pump for an aluminum processing and oxidation production line. The system comprises a high-temperature heat pump, a water circulating pump a, a hot water tank, plate-type heat exchangers, a water circulating pump b, a cooling water tank, a cooling tower, a water circulating pump c, a refrigerating unit, a water circulating pump d and a cold water basin. A small amount of electricity is consumed by the high-temperature heat pump, the waste heat of the cooling tower is used as a heat source, the temperature of the heat source is about 30 DEG C, hot water at 75 to 95 DEG C is prepared by the high-temperature heat pump, and the heating coefficient can reach more than 5.6, i.e. 5.6-kilowatt heat can be obtained by consuming 1-kilowatt electricity. If fuel is burnt to generate power, the heat efficiency is 32%, i.e. the utilization rate of the fuel is 179% and is much higher than the heat efficiency of a fuel boiler. The waste heat of the cooling tower is recycled to prepare hot water by the high-temperature heat pump, and the fuel boiler is replaced, so that energy can be saved, the operating cost and the energy are reduced, and additionally, the discharge of CO2, SO2, NOx and the like is reduced.