The invention relates to a preparation method of a tin catalyst, a tin catalyst and application thereof. Specifically, the catalyst contains a Sn-O-Si bond; in the Raman spectrum, a characteristic peak exists near 237cm<-1>, and no characteristic peak or characteristic peaks with relatively low intensity exist near 110 cm<-1> and 211cm<-1>. The catalyst provided by the invention is suitable for catalyzing the esterification reaction of alcohol with carboxylic acid or the transesterification reaction of alcohol and carboxylic ester, has high catalytic activity and selectivity, and can maintaingood catalytic performance for a long time.