The invention discloses a laser spiral perforating device and device adopting the eddying effect for assisting in heating. The method includes the steps that (1) a first x-y movable platform is used for enabling the center of the workpiece perforating position to be located on a rotating shaft of a rotating platform device, and a second x-y movable platform is used for enabling the center of the workpiece perforating position to departure from a laser beam by one rotary-cut radius; (2) an eddy generation device is started to enable workpieces to form eddy current; and (3) the rotating platformdevice is started, a pumping of a laser device is started, a z-direction movement mechanism conducts downward feeding, and when the focal point is located on the workpiece surfaces, the z-direction movement mechanism conducts feeding at a low speed. In addition, the laser spiral perforating device adopting the eddying effect for assisting in heating comprises the laser device, a power case, a laser head, a CCD camera, a light guide pipe, the x-y movable platforms, the rotating platform device, the eddy generation device, the z-direction movement mechanism and a workpiece clamp. By means of the device and method, the small hole roundness is improved, and the small hole taper and recasting layer are reduced.