The invention provides a true triaxial seepage test device under the action of surrounding rock or soil. The test device comprises: a frame, pressure-bearing end plates, a servo temperature control system, a stress deformation data acquisition and processing system, a servo control loading system, a servo hydraulic system, a servo seepage loading system and a wireless acoustic emission data acquisition and processing system. A test method of the test device comprises: model preparation, preparation before loading of a test piece to be detected, true triaxial seepage test under the action of surrounding rock (soil), and true triaxial seepage test stopping. The device simulates the true stress on the underground structure by a surrounding rock (soil) structure on the outer side of the underground structure, applies different stresses to the six pressure-bearing end plates, controls the flows and pressure of pressurized seepage water in different directions, acquires the real stress dataof the underground structure under combined action of surrounding rock (soil) through combination of multiple control systems and provides the scientific basis for the design and construction of the underground structure.