The invention relates to a static pressure cone bearing shaft system and a precise machine tool. The static pressure cone bearing shaft system comprises at least one static pressure cone bearing and arotary shaft, wherein the static pressure cone bearing is provided with a support seat, an accommodating assembly and a rotating piece; the accommodating assembly comprises an accommodating piece anda plurality of static pressure bushes; the accommodating piece is provided with a plurality of static pressure passages allowing fluid to pass through; the static pressure channels are arranged in the inner walls of the accommodating piece and penetrate through an indent conical surface and an outer surface; the static pressure bushes are arranged at the openings of first concave cavities, and the openings of static pressure concave cavities are towards an indent conical surface; the rotating piece is provided with an external protruding conical surface matched with the indent conical surface; the static pressure bushes are arranged on the indent conical surface along at least one arranged plane; the arranged plane is a plane perpendicular to the rotary axis of the rotating piece; and thesupport seat is provided with a support seat cavity matched with the outer surface of the accommodating piece. According to the static pressure cone bearing shaft system, a protruding cone and the indent conical surface are not contacted when the protruding cone rotates, so that the dynamic rotating precision of a main shaft on a cone bearing can be improved by adopting the gas or liquid static pressure technology.