The invention belongs to the field of laser precision manufacturing and to a focal spot-and-focal depth-variable Bessel beam laser processing system and method and aims to solve the problem that an existing Bessel beam laser processing system cannot be suitable for processing different hole patterns and material thicknesses. The system comprises a laser, a beam expander, a diaphragm, a wave plate,a zoom lens, a positive axis pyramid and a lens, wherein the beam expander, the diaphragm, the wave plate, the zoom lens, the positive axis pyramid and the lens are sequentially arranged in the emergent light path of the laser; a light beam emitted from the laser is expanded and homogenized by the beam expander; the laser beam enters the diaphragm to be subjected to stray light filtering; after the filter laser beam reaches the wave plate and then enters the zoom lens, the focal length of the zoom lens and the distance between the zoom lens and the positive axis pyramid are adjusted, so thatthe focal spot and focal depth of the generated Bessel beam can be changed, and therefore, a required processing light beam is obtained; the light beam acts on the surface of a workpiece after being focused by the lens. By means of the system, the focal spot and focal depth changes of the processing Bessel beam can be realized, the multi-purpose processing of large-depth-diameter-ratio micropores,transparent materials and the like is achieved, and guarantees are provided for high-precision micropore pattern manufacturing, high-quality transparent material cutting and the like.