The invention discloses a high-precision cutter wheel for an adhesive tape dividing and cutting machine. The high-precision cutter wheel comprises a cutter wheel body, wherein the cutter wheel body is mounted on a rotating shaft through a shaft sleeve, the shaft sleeve is embedded on the round center portion of the cutter wheel body, the blade portion of the edge of the cutter wheel body is in a sawtooth shape, a plurality of round holes are formed in the cutter wheel body, and the cutter wheel body is made of high-hardness alloy steel; and the high-hardness alloy steel comprises element compositions including, by weight percent, 0.1% to 0.4% of carbon, 1.2% to 1.5% of silicon, 2.2% to 3.5% of tungsten, 1.1% to 1.4% of cobalt, 0.5% to 0.8% of zirconium, 0.2% to 0.6% of magnesium and the balance iron and inevitable impurities. Through the above manner, the blade portion is in the sawtooth shape, in the cutting process, wear is not likely to happen, meanwhile, the whole cutter wheel is made of the high-hardness alloy steel, the good hardness and good wear resistance are achieved, and the service life is long.