A handheld multi-tip scraping and moxibustion device, including: pushing and scraping air-guiding tips distributed on a panel each having a through-cavity; and a moxa burning chamber communicating with the through-cavity to enable heat and air in the moxa burning chamber to be discharged gradually for use through the pushing and scraping heat-conducting and air-guiding tips. The pushing and scraping air-guiding tips including a first set of pushing and scraping heat-conducting and air-guiding tips located in a middle portion of the panel and a second set of pushing and scraping heat-conducting and air-guiding tips located around the first set of pushing and scraping air-guiding tips, wherein the height of the first set of pushing and scraping heat-conducting and air-guiding tips is less than the height of the second set of pushing and scraping heat-conducting and air-guiding tips in order to form a multi-layered stepped air discharge.