The invention discloses a novel method for recovering an acid and a base from a viscose fiber sodium sulfate waste liquid by use of a bipolar membrane electrodialysis method. The novel method is characterized by successively including the following steps: crystallization, regulation of pH, first prefiltration, oxidation of reducing substances by O3, secondary prefiltration, removal of organic matters by activated carbon, removal of zinc ions by ion exchange resin, fine filtration by pp microporous filtration, and preparation and concentration of the acids and bases. Through use of the novel method, the regeneration recovery rate of the acid and base in the viscose fiber waste liquid can be improved, bipolar membrane damage caused by impurities of the waste liquid can be reduced, the service life of the bipolar membrane can be improved, and the novel method can ensure that bipolar membrane electrodialysis and subsequent processes are carried out smoothly.