The invention discloses a polarization tomography microscopic imaging device and method. The device comprises: a laser, a polarization generator, a half mirror, a microscopic objective lens, a first beam splitter, a second beam splitter, a third Beam splitter, quarter wave plate, first Stokes system, second Stokes system, third Stokes system, fourth Stokes system, data acquisition module, computer, drive Module and X-Y scanning platform for installing the sample to be tested. The invention can obtain all-round polarization information of the sample to be tested, can detect and microscopically image the polarization states of different layers of the object, and can obtain the stress magnitude and direction of different layers inside the object, material structure, molecular arrangement orientation, refraction Rate, internal stress distribution, surface conductivity distribution, surface roughness and other information, more truly and accurately reflect the information of the measured sample, and can be widely used in the field of polarization measurement.