In order to optimize the processing quality of microholes on the gas diffusion layer, the numerical model and experimental research method of laser ring-scanning hole making were used for theoretical analysis and experimental verification. The results indicate that the laser power has the greatest influence on the diameter of microholes, followed by the repetition frequency and scanning speed, while the depth of microholes is mainly affected by the repetition frequency. Theoretical and experimental results show that the influence of laser power on the diameter tends to decrease and then increase, while the repetition frequency continues to decrease. The optimal parameters for blind holes are 3 W, 1100 kHz, 900 mm/s, 20 μm spacing, and 10 ps pulse width at low processing times, respectively, and for through holes are 3 W, 600 kHz, 900 mm/s, 20 μm spacing, and 10 ps pulse width at high processing times, which is of practical significance for the processing of gaseous diffusion layer microvias.