The invention relates to a machining device and a machining method for enhancing a sapphire laser back wet etching rate. The machining device comprises a protection device, a laser beam, a lens assembly, a container and a limit layer, operating fluid is filled in a hollow cavity formed in the container, a workpiece is placed on the surface of the operating fluid and contacts with the operating fluid, the protection device is mounted at the top of the workpiece, the limit layer is mounted below the workpiece, and the laser beam irradiates the back of the workpiece through the lens assembly. The machining device has a high material removing rate under the condition of ensuring fine surface machining quality of sapphires. According to the machining method, chippings are easily taken away by the fluid, the heat effect of laser ablation is small, a regelation layer in a machining area is omitted, machining quality is fine, a laser-induced cavitation effect leads to a micro-jet enhancement effect, the laser etching rate of transparent materials such as the sapphires is enhanced, and micro-structures and shape cutting of material surfaces can be realized. The machining method is simple to operate, convenient, practical and high in machining speed.