The invention discloses a portable unlimited rotary numerical control beveled opening pipe cutting machine, which comprises a machine frame, a processing component, a bearing component and a numerical control system, wherein the machine frame is used for assembling sectional materials, the processing component and the bearing component are arranged on the machine frame, the numerical control system controls the processing component and the bearing component, the bearing component comprises a chuck seat and a chuck used for clamping a workpiece to be processed, the processing component comprises a transverse arm and a rotary arm with at least one bending part, the transverse arm and the rotary arm are connected through a rotary motor, the lower end of the rotary arm is connected with a cutting gun disc through an included angle connecting element, the rotary motor can drive the rotary arm to rotate so that the lower end of the rotary arm does circumferential movement around the rotating axial line of the rotary arm, in addition, the cutting gun disc is driven to rotate through the included angle connecting element, and a longitudinal guide rail used for the chuck seat to move on and a vertical guide used for the transverse arm to vertically move on are arranged on the machine frame. The invention also discloses a beveled opening processing method, i.e. a method for cutting a pipe fitting by using the pipe cutting machine. The beveled opening pipe cutting machine disclosed by the invention has the advantages that the structure is simple and clear, the shape processing of the pipe beveled opening is accurate, and the processing efficiency is extremely high. The beveled opening processing method has the advantages that the work procedure is simple, and the control is convenient.