The invention provides a cutting mechanism and method for collecting natural rubber at a high position. The cutting mechanism for collecting the natural rubber at the high position is arranged on a trunk part, higher than the normal body height, of a rubber tree. The cutting mechanism comprises a cutting mechanism body and a fixing assembly. The rubber tree is sleeved with the fixing assembly, andthe cutting mechanism is arranged on the fixing assembly. The cutting mechanism body comprises a spiral sliding way, a scraper, a sliding block, a connecting rod, a threaded rod, a fixing sleeve, a handle and a connecting block. According to the cutting mechanism and method for collecting the natural rubber at the high position, through cooperation of the spiral sliding way, the scraper, the sliding block, the connecting rod, the threaded rod, the fixing sleeve, the handle and the connecting block, the selection range of the rubber tapping position can be expanded; meanwhile, a certain periodof time can be reserved for self-repairing of bark tissues damaged after rubber tapping at a low position originally, so that the growth efficiency of the rubber tree is improved, and meanwhile, thehealth state of the rubber tree is guaranteed; and therefore, the rubber production efficiency is indirectly improved.