The invention discloses a device and a method for extracting refined salt from waste liquid generated during wet ISS-J desulfurization. The device comprises a coarse salt drying assembly, a sodium thiocyanate separating and refining assembly, a sodium thiosulfate separating and refining assembly, a sodium sulfate separating and refining assembly and a solvent recycling assembly. The coarse salt drying assembly comprises a desulfurization waste liquid tank, a heat exchanger, an evaporation kettle, a crystallization kettle and a centrifugal machine; the sodium thiocyanate separating and refining assembly comprises a dissolving kettle, a filter-press kettle, an evaporation kettle, a crystallization kettle, a centrifugal machine, a drying machine and a packaging machine; the sodium thiosulfate separating and refining assembly comprises a dissolving kettle, a condensate tank, a filter-press kettle, a crystallization kettle, a centrifugal machine and a packaging machine; the sodium sulfate separating and refining assembly comprises a dissolving kettle, a concentrate sulfuric acid elevated tank, an evaporation kettle, a centrifugal machine, a drying machine and a packaging machine. The device and the method have the advantages that the waste liquid which can originally pollute environments and is generated by desulfurization systems can be thoroughly treated by the aid of the device and the method, industrial-grade products can be produced from the waste liquid, accordingly, wastewater emission can be truly prevented, and waste can be truly turned into wealth.