The invention relates to the technical field of chemical catalyzing, in particular to application of tungsten-based solid acid in lactic acid and lactate preparation using biomass and saccharides. Tungsten-containing salt is allowed to have hydro-thermal synthesis reaction with the chlorine salt, sulfate, nitrate, phosphate and oxalate of barium, calcium, lead, aluminum, chromium, erbium, tin, germanium, niobium and tantalum to prepare a multiple-component tungsten-based solid acid catalyst. The multiple-component tungsten-based solid acid catalyst is simple to prepare, cheap, good in hydrothermal stability, easy to recycle, capable of catalyzing monosaccharides such as fructose and glucose to convert into the lactic acid or lactate, capable of catalyzing polysaccharides such as sucrose, maltose, starch and cellulose even biomass such as wood and corn straw containing cellulose to have hydrolysis reaction so as to prepare the lactic acid or lactate, promising in application prospect and the like, multi-step reaction catalyzing by one single catalyst is achieved, and the range of the biomass and the saccharides which can be converted by the catalyst is wide.