A device for purification treatment of particles and carbon black of tail gas of an internal combustion engine is composed of a heater, an igniter, an intake adjusting valve, a combustion bin, a turbine, a filtering element and a collecting tank; the heater, the turbine, the catalyst filtering element and the collecting tank are installed in the combustion bin; the combustion bin is installed at atail gas exhaust outlet, the heater and the igniter are installed above a front opening, the turbine, a gear and a filtering net are installed in the middle, and the collecting tank is installed at adischarging opening at the bottom; and the catalyst filtering element is installed on the rear portion and then connected with an exhaust pipe. A method for purification treatment of particles and carbon black of tail gas of the internal combustion engine comprises the steps that a main electric key is switched off, a temperature control switch is switched on, and the heater performs circuit heating; a relay presses the igniter for ignition, and hydrocarbon is burnt under entry of oxygen through selection of the intake adjusting valve; and excessive hydrocarbon, the particles and the carbon black are not completely burnt, and generated carbon monoxide and nitric oxide are subjected to a catalytic reaction to generate nitrogen and carbon dioxide; the particles and the carbon black are swept into the collecting tank through the turbine and a gear; and finally the particles and the carbon black are discharged in the form of nitrogen, carbon dioxide and steam. The device and method are used for purification treatment of the tail gas particles and the carbon blacks of tail gas of the internal combustion engine, so that discharged tail gas reaches the standard.