The invention provides a system for concentrating salt-containing wastewater and recycling fresh water by comprehensive utilization of a heat pump system. The system comprises a condensed water recycling system, a concentration and evaporation system, a salt-containing wastewater collection tank, the heat pump system and a concentration circulating pool, wherein the cold end of the heat pump system is communicated with the condensed water recycling system, the hot end of the heat pump system is respectively connected with the concentration and evaporation system and the concentration circulating pool, and the concentration circulating pool is respectively connected with the concentration and evaporation system and the salt-containing wastewater collection tank. According to the system, the hot end of the heat pump is used for heating the low-concentration salt-containing wastewater, and the heated salt-containing wastewater is sprayed for being evaporated and concentrated in a cooling tower so as to generate the high-concentration salt water from which sodium salt can be recycled; the cold end of the heat pump system is used for generating cold water for spraying on the cooling tower, the cold water performs heat and moisture exchange with the high temperature moist air generated in the evaporation process so as to condense and recycle he water vapor, thus, the fresh water available for industrial utilization is produced. The system makes full use of the principle and the characteristics of the heat pump set, and realizes recycle of the low-concentration waste salt water by using little electric energy.