Carving and cutting machine, with cutting conversion device, not only supports the cutting head function of the ordinary laser machine, but also supports the galvanometer processing mode, which can be automatically switched by the layer processing mod to meet a variety of processing needs. The galvanometer dual flight vision laser control system can process at high speed, continuously emit light over a large area, and improve production efficiency. It can be equipped with a 10mm, 16mm, and 20mm laser spot galvanometer cutting conversion head.