The invention relates to the technical field of auxiliary equipment of laser cutting machines, and discloses a mortise and tenon joint structure facilitating splicing and inserting of welded steel plates. The mortise and tenon joint structure comprises a lathe bed body, and the lathe bed body comprises supporting bottom plates, butt joint plates, connecting plates and connecting rods. The butt joint plates are correspondingly arranged on the front side and the rear side between the two supporting bottom plates, the connecting plates are arranged between the two supporting bottom plates, connecting grooves are correspondingly formed in the connecting plates, the connecting grooves of the connecting plates movably sleeve the connecting rods, mortise and tenon joint mechanisms are arranged on the butt joint plates, and a splicing mechanism is arranged between the lathe bed body. According to the mortise and tenon joint structure facilitating splicing and inserting of the welded steel plates, when the lathe bed body is welded and fixed, only the positions where pins are installed need to be welded, in this way, the lathe bed body can be fixed, the working intensity of workers during welding is reduced, stress deformation during welding is reduced, the strength of the lathe bed body is improved, and then the stability of the lathe bed body is improved.