The invention discloses an electronic seal system based on a time stamp and GPS location. The electronic seal system comprises a client, a server and a GPS base station, wherein the client and the server are respectively in communication connection with the GPS base station; the server consists of a core layer, a management layer and a service layer. An electronic seal method based on the electronic seal system comprises the following steps: firstly, preparing a ready credible time source, a credible position and key information, after calculating a digital digest by the client, sending to the server, reading the credible time and a credible position of the client from the GPS base station by using the server, signing the digital digest, the credible time and the credible position by the server, returning a file to the client after the time stamp and a locating position file are generated, verifying the returned file by the client, then binding the file and an original text together, and storing. According to the electronic seal system and the electronic seal method disclosed by the invention, the GPS system is utilized to locate the time and the position of a seal file of the client, the time and the position of carrying out operation in the electronic seal process can be locked, and the tampering and disavowing resistances of the file can be effectively ensured.