The invention discloses a purified terephthalic acid residue recycling and incineration treatment method. An incinerator serves as an incineration treatment device, a reaction kettle is adopted as a resource recycling treatment device, the reaction kettle is provided with a rectifying tower, a first condenser and a second condenser, the first condenser is provided with a gas inlet and a liquid outlet, the second condenser is provided with a gas inlet and a liquid outlet, and the gas inlet of the first condenser and the gas inlet of the second condenser communicate with a gas outlet of the rectifying tower. The method comprises the following steps of feeding, dewatering, benzoic acid recycling, waste residue crushing, waste residue grinding and waste residue incineration. According to the method, useful resources in residues can be effectively extracted, resource recycling is achieved, and waste recycling is carried out on the residues. Besides, compared with the prior art, the incineration amount is improved by more than three times, the incineration amount is greatly improved, combustion of the residues is more sufficient, harmless treatment is more thorough and more environmentally friendly, the energy consumption during treatment is low, the process is simple and feasible, and the residue treatment cost is lower.