The invention discloses a sewage deep treatment apparatus and a sewage deep treatment method, particularly to a powder active carbon-plate MBR sewage deep treatment apparatus and a powder active carbon-plate MBR sewage deep treatment method. The powder active carbon-plate MBR sewage deep treatment apparatus mainly comprises a water inlet pump, a grid, a buffer pool, a membrane pool, a water outletpump, an air blower and a PLC control cabinet, wherein the membrane assembly in the membrane pool is a flat plate membrane assembly, the PLC control cabinet performs automated control on the operation of the apparatus, 1 g/L of 200 mesh powder active carbon is poured into the buffer pool and the membrane pool at the early stage of the operation, and the concentration of the active sludge in the apparatus is controlled at 5000-6000 mg/L. According to the present invention, by combining the powder active carbon and the membrane bioreactor, the concentration and the activity of the active sludgemicroorganisms are improved, the nitrification effect and the stability are strengthened, the synchronous nitrification and denitrification can be achieved, the automation degree is high, the COD andthe ammonia nitrogen in the effluent can stably achieve the Class IV water body standard limits of Environmental quality standards for surface water, and the total nitrogen in the effluent can achieve the Grade A standard limit of Discharge standard of pollutants for municipal wastewater treatment plant.