The invention relates to the technical field of chemical gas separation and liquefaction, and provides a helium ultralow-temperature purification and liquefaction system. The system comprises a purification unit, a liquefaction unit, a pre-cooling unit and a cold transfer unit, wherein the liquefaction unit communicates with the purification unit through a gas supplementing channel, and the cold transfer unit is connected between the purification unit and the liquefaction unit; the purification unit comprises a raw material helium inlet pipe, a first purification heat exchanger first flow channel, a low-temperature adsorber, a second purification heat exchanger first flow channel, an ultralow-temperature adsorber, a second purification heat exchanger second flow channel, a first purification heat exchanger second flow channel and a high-purity helium outlet pipe which are sequentially connected through pipelines; and a working temperature interval of the low-temperature adsorber is a liquid nitrogen temperature zone, and a working temperature interval of the ultralow-temperature adsorber is 25-40K. According to the invention, through two-stage adsorption of the low-temperature adsorber and the ultralow-temperature adsorber of the purification unit, different impurities in raw material helium are respectively purified in different temperature zones, so that the helium switching loss in a purification process is reduced, and the helium extraction rate is improved.