The invention discloses a complex data labeling method and device. The method comprises the steps of splitting a labeling task into sub-tasks according to labeling task requirements; designing an annotation rule for each subtask; designing a logic relationship among the sub-tasks; and executing each subtask and obtaining a final labeling result. The device comprises a splitting module, an annotation rule module, a logic relation module and an annotation result module. According to the invention, the complex data annotation task is used as a continuous data flow processing process, the annotation and auditing standard working module is defined, the data flow combination relation, the logical operation relation and the access operation relation are introduced, the complex data annotation task can be effectively guided to be analyzed and disassembled, and a data task annotation scheme is reasonably planned. By means of the platform tool with the functions, flexible organization of the labeling process can be conducted, the data labeling cost is effectively reduced, the data labeling quality is improved, and management of complex labeling data is effectively conducted.