The invention discloses a tax-control safety two-dimensional code encoding and decoding processing method. By means of the method, a tax-control safety two-dimensional code generated through the method has a plurality of levels of tax-control safety protection, anti-counterfeiting and safety performance of the tax-control safety two-dimensional code is improved, electronic signature information carried by the code can serve as a tool carrying out off-line authenticity identification on the condition of separation from the internet, the problem that when electronic bill information is transmitted through the two-dimensional code in the prior art, the authenticity identification is limited by network conditions and time is solved, and tax-control safety of the tax-control safety two-dimensional code is effectively enhanced. The tax-control safety two-dimensional code decoding processing method not only can prevent illegal leakage of useful information in the tax-control safety two-dimensional code, but also can immediately identify authenticity of the electronic bill information contained in the tax-control safety two-dimensional code off-line on the condition that the internet is not relied on, and therefore the tax-control safety of the tax-control safety two-dimensional code during the decoding process is further improved.