The present invention relates to a method and system for resolving Internet of Things heterogeneous identifiers. The method provides a special description mechanism for a resolution protocol for an Internet of Things heterogeneous identifiers, which not only forms a heterogeneous identification coding rule corresponding to the heterogeneous identifier, but also accordingly forms a corresponding heterogeneous identification resolution protocol rule, and conducts registration binding on the above-mentioned rules and the corresponding Internet of Things heterogeneous identifier. By resolving and querying standard identification code corresponding to the Internet of Things heterogeneous identification, the disclosed method can obtain the bound heterogeneous identification coding rule and heterogeneous identification resolution protocol rule. Thus the Internet of Things heterogeneous identifier can be transformed into a unified Internet of Things heterogeneous identifier including the coding rules and the resolution protocol, which allows initiating a correct Internet of Things identification query for a corresponding resolution server by reading rule information therein and adopting a corresponding resolution protocol. The present invention can achieve resolving common query of various Internet of Things heterogeneous identifiers based on different coding rules and different resolution protocols.