The invention discloses a VLL-based data transmission method and its device, which are applied to MPLS L2VPN. There are at least two ACs on the access link AC side of the PE equipment at least one of the PE equipment at both ends of the VLL PW. The method includes : Assign AC access tags A-TAG to the ACs of the PE devices at both ends of the PW, and configure the A-TAG mapping relationship on the PE devices at both ends of the PW; After receiving the message, obtain the A-TAG of the local AC, obtain the A-TAG of the peer PE device corresponding to the A-TAG of the local AC according to the A-TAG mapping relationship configured on the local end, and encapsulate the message It is a PW tunnel message, which carries the A-TAG of the peer PE device, and sends the PW tunnel message to the peer PE device through the PW; when the PE device at the PW end receives the PW tunnel message from the PW, it performs Decapsulate, and forward the decapsulated message through the corresponding AC at the local end according to the A-TAG carried in it. The present invention can support multi-point access of local AC and peer AC in one VLL PW connection.