Disclosed are a method for processing a data packet of an RLC layer and an RLC entity, which are used for solving the problem existing in the prior art that a receiving end incorrectly discards a data packet because the receiving end in D2D communication may not start receiving from a first data packet sent by a sending end when receiving data. The method comprises: according to a serial number (SN) of a received first data packet, setting, by an RLC entity, initial values for a VR (UH) state variable and a VR (UR) state variable of an RLC layer; and according to the SN of the currently received data packet and current values of the VR (UH) state variable and the VR (UR) state variable which are configured in the RLC layer, conducting, by the RLC entity, processing on the currently received data packet, and updating the current values of the VR (UH) state variable and the VR (UR) state variable.