Disclosed are a rubber tapping machine and a rubber tapping method. The rubber tapping machine comprises a fixating frame (1), a top surface and a bottom surface of the fixating frame (1) are respectively provided with annular planet gears (2) in an opposing manner; a knife rest assembly (3) is mounted between the top surface and the bottom surface of the fixating frame (1), a screw (31) is mounted within the knife rest assembly (3) along a vertical direction, and a rubber tapping assembly (32) is mounted on the screw (31) and may be driven by the screw to move vertically along the screw; the rubber tapping assembly (32) comprises a knife rest (37) which is mounted on the screw and which can move vertically along the screw, one side of a cutter head swing arm (321) is hinged to the knife rest (37) by means of a torsion spring (322), the other side thereof is hinged to a swing seat (323); the swing seat (323) is provided with a cutter head angle adjustment seat (324), a top end of the cutter head angle adjustment seat (324) is provided with a cutter head (325) and a knife depth limiting member (326); and the knife rest (37) is also provided with a knife collecting assembly (328) which can overcome an elastic force of the torsion spring (322) so as to pull the cutter head swing arm (321) toward the knife rest (37). The rubber tapping machine may replace manual labor with automated machinery, thereby achieving unmanned automatic rubber tapping for rubber trees, and solving the problems of manual rubber tapping being highly labor-intensive and unrefined.L'invention porte sur une machine de récolte de caoutchouc et sur un procédé de récolte de caoutchouc. La machine de récolte de caoutchouc comprend un cadre de fixation (1), une surface supérieure et une surface inférieure du cadre de fixation (1) sont respectivement pourvues d'engrenages planétaires annulaires (2) qui s'opposent; un ensemble de support de lames (3) est monté entre la surface supérieure et la surface inf