To provide a practical reference index for the protection of water conservation forests and the establishment of vegetation in different forest restoration areas, we seek to clarify the preferential flow development and its influencing factors under different rainfall events in the forest restoration areas of paleo-periglacial landform in eastern Liaoning Province of China. To quantify the preferential flow development (PFI) in soil profile-scale through soil profile indexes, we carried out dual-tracer experiments with dyeing in two types of forest restoration lands (plantation forest, PF, and natural secondary forest, NSF) in the paleo-periglacial landform forestland to obtain the soil water infiltration trajectories and water-solute transport characteristics. The indexes of preferential flow morphology and pathway diversity (solute migration) were integrated to construct a more complete evaluation system of the PFI. In addition, we explored factors affecting the PFI through soil physical properties and root characteristics. The results showed that: (1) There were obvious preferential flows in both PF and NSF. Compared with NSF, preferential flow in PF diverged earlier, had greater non-equilibrium degree, more paths and higher development degree, and preferential flow was the main infiltration form. (2) Changes in infiltration amount played a key role in altering the PFI, i.e., increasing infiltration amount reduced the PFI, especially in PF (p < 0.05); (3) After water infiltration, the solute Br− diffusion range of the soil profile was wider than that of Brilliant Blue tracer, thus the development of preferential flow was better synthetical reflected by the indexes of water flow morphology and solute distribution characteristics; (4) Differences in the PFI can be explained by variations in clay content, total porosity (TP), and root volume density (RVD), with total path coefficients of 0.824, 0.462, and 0.624, respectively. In addition to establishing different forest restoration types in similar areas, it would be worthwhile to strengthen the prevention and control measures of soil and water loss in NSF, and properly manage PF in a near-natural model to enhance ecologically sustainable development of forest land. The results of this study contribute to the understanding of the hydrological processes of forest ecosystems in paleo-periglacial landforms, and provide theoretical support for the proposed forest management strategies.