The invention relates to a layered catalyst for selectively oxidizing 4-methylguaiacol-to-vanillin, and a preparation method thereof, and belongs to the technical field of catalysts. A coactive site is added to change the electronic structure of a main catalytic active site Co; and anions with different selective dear anion effect by inserting different hydrophilic and hydrophobic properties are inserted into an interlayer in order to influence the selectivity on products. One or more of magnesium, zinc, copper, aluminum, iron, nickel, manganese, titanium, samarium, calcium, cerium and chromium, gallium, indium, tin and other elements is/are added as a coactive component. The preparation method comprises the following steps: preparing a solution by using nitrates or chlorides of active components and the coactive component(s), adding a precipitating agent, carrying out a heating reaction, washing a solid substance, and drying; adding the prepared layered hydrotalciteinto a solution containing anions to be exchanged, and carrying out an ion exchange process to obtain the intercalated hydrotalcite catalyst. The prepared catalyst can be applied to the oxidation reaction of 4-methylguaiacol. The catalyst has high activity and has high selectivity to vanillin.