The invention discloses a multilevel heat recovery composite dehumidifying fresh air treatment machine, which comprises an air treatment path consisting of a plate heat exchanger, a precooling dehumidifier, a drying rotary wheel, a moisture heat recovery rotary wheel, an air feed temperature regulator and an air feed fan which are connected in series in turn through an air pipe, and an air regeneration path consisting of an evaporative cooler, a plate heat exchanger, a moisture heat recovery rotary wheel, a low-temperature heat pump heat recovery device, a high-temperature heat pump condenser, a drying rotary wheel, a high-temperature heat pump evaporator and a regenerating fan which are connected in series in turn. Due to multilevel heat recovery, heating energy consumption of regenerating air and cooling energy consumption of treating air are reduced, and the aim of saving energy is fulfilled. Meanwhile, due to two-stage combined dehumidification, the dehumidifying capacity of the set can be effectively improved, and the air treatment machine is applicable to air conditioning in summer and heating in winter for various public buildings, commercial buildings and industrial buildings, and is suitable for fresh air treatment for a large central air-conditioning system and particularly suitable for fresh air treatment for an independent temperature and humidity control air-conditioning system in a warm and humid area.