The precision smart healthcare platform is developed to deliver a comprehensive medical care experience to the elderly by Artificial Intelligence of Things (AIoT) technology. The platform provides services for elders with different needs, such as health promotion for active elderly, postoperative recovery for frail elderly, and the rehabilitation of stroke. The design of the precision smart health care platform is based on the perspective of system modularization. The data stream is uploaded to the cloud database through the API. The system development tools use PHP (Hypertext Preprocessor) programming language and Laravel framework to develop all arithmetic logic, and gradually complete the dynamic association database and interactive web page functions. The precision smart healthcare platform can be used as a basis for clinical staff to conduct diagnosis and treatment.