The invention discloses a method for advanced treatment of sewage and an artificial wetland structure to solve the technical problems of low denitrification and dephosphorization effect and high capital construction and operating cost of the traditional sewage treatment system. The treatment method comprises the following steps that: sewage is intercepted by a grate, is subjected to hydrolysis acidification, aeration oxygenation and sedimentation, enters the top of artificial wetland, flows through a sand and gravel filler treatment layer, a lime stone treatment layer, a volcanized rock treatment layer, an oyster shell treatment layer, an active carbon treatment layer and a gravel treatment layer, which are arranged in the artificial wetland, from top to bottom in turn, is collected by a bottom pipeline of the artificial wetland and enters a recycling water tank. The internal structure of the artificial wetland is that: a group of sewage inlet pipes are horizontally arranged at the upper end of a treatment tank and are arranged in a filler reinforced treatment layer in the treatment tank, the sand and gravel filler treatment layer is arranged below the filler reinforced treatment layer, and a sewage outlet pipe is arranged at the bottom of the treatment tank. The invention has the advantages that: the treatment effect is good, the sewage recycling standard is met and the operating cost is low.