The invention relates to a masking tape making and macerating process for manufacturing a masking tape, in particular to a manufacturing process for macerative masking tape. The process comprises two parts including a masking tape making part and a macerating part, wherein the masking tape making part comprises the steps as following: wood pulp untwining; pulp milling, that is, wood pulp is pulped via a double-disc refiner, wherein the beating degree is 40-70 degrees SR, the wet weight is 6-11 g, and the beating intensity is 3.5-5.0 percent; pulp preparation means that a softening agent and a wet strength agent are added into milled pulp, the use level of the softening agent is 3-8 kg / T and the use level of the wet strength agent is 30-45 kg / T; purification; screening; shaping on a net; grinding and cockling, wherein the grinding dryness degree is controlled within a range of 36-45 percent; drying; and winding and cutting. The macerating part comprises the steps of unwinding, macerating processing, drying, winding, cutting, winding, packing and warehousing. The macerative masking tape has good flexibility, high intensity and large thickness.