A terminal protocol stack cell processing method and device are disclosed. A cell is an abstract syntax mark cell. The method comprises the steps of acquiring a cell unrelated to a terminal in a terminal protocol stack, the cell unrelated to the terminal being a cell that is not required for the terminal; when the unrelated cell is a downlink cell, discarding a decoding result corresponding to the downlink cell; and when the unrelated cell is an uplink cell, obtaining the type to which the uplink cell belongs and determining whether to perform the encoding operation or not based on the type to which the uplink cell belongs. By using the method and device, the code amount of the LTE MTC terminal protocol stack can be effectively reduced.