A method for processing handover of user equipment comprising: the user equipment performing cross base station handover from a source base station to a destination base station; characterized by the source base station obtaining and reverse-transmitting uplink buffer data of the user equipment in a media access control protocol layer and other sub-layers of layer 2 to the destination base station, wherein the other sub-layers of the layer 2 include a packet data convergence protocol sub-layer and a radio link control sub-layer; and the step of the source base station obtaining and reverse-transmitting the uplink buffer data of the user equipment in the media access control protocol layer and the other sub-layers of the layer 2 to the destination base station comprises: a control plane of the source base station notifying a user plane to reverse-transmit service data; the source base station obtaining uplink buffer data in the packet data convergence protocol sub-layer, the radio link control sub-layer and the media access control protocol layer of the source base station; and the source base station reverse-transmitting the uplink buffer data in the packet data convergence protocol sub-layer, the radio link control sub-layer and the media access control protocol layer of the source base station to the destination base station, wherein the step of the source base station obtaining the uplink buffer data in the packet data convergence protocol sub-layer, the radio link control sub-layer and the media access control protocol layer of the source base station comprises: the packet data convergence protocol sub-layer notifying the radio link control sub-layer to upload service data; the radio link control sub-layer notifying the media access control protocol layer to upload the service data; the media access control protocol layer transmitting the uplink buffer data to the radio link control sub-layer; and the radio link control sub-layer transmitting the uplink buffer data in the radio link control sub-layer and the media access control protocol layer to the packet data convergence protocol sub-layer. the user equipment performing cross base station handover from a source base station to a destination base station; characterized by the source base station obtaining and reverse-transmitting uplink buffer data of the user equipment in a media access control protocol layer and other sub-layers of layer 2 to the destination base station, wherein the other sub-layers of the layer 2 include a packet data convergence protocol sub-layer and a radio link control sub-layer; and the step of the source base station obtaining and reverse-transmitting the uplink buffer data of the user equipment in the media access control protocol layer and the other sub-layers of the layer 2 to the destination base station comprises: a control plane of the source base station notifying a user plane to reverse-transmit service data; the source base station obtaining uplink buffer data in the packet data convergence protocol sub-layer, the radio link control sub-layer and the media access control protocol layer of the source base station; and the source base station reverse-transmitting the uplink buffer data in the packet data convergence protocol sub-layer, the radio link control sub-layer and the media access control protocol layer of the source base station to the destination base station, a control plane of the source base station notifying a user plane to reverse-transmit service data; the source base station obtaining uplink buffer data in the packet data convergence protocol sub-layer, the radio link control sub-layer and the media access control protocol layer of the source base station; and the source base station reverse-transmitting the uplink buffer data in the packet data convergence protocol sub-layer, the radio link control sub-layer and the media access control protocol layer of the source base station to the destination base station, wherein the step of the source base station obtaining the uplink buffer data in the packet data convergence protocol sub-layer, the radio link control sub-layer and the media access control protocol layer of the source base station comprises: the packet data convergence protocol sub-layer notifying the radio link control sub-layer to upload service data; the radio link control sub-layer notifying the media access control protocol layer to upload the service data; the media access control protocol layer transmitting the uplink buffer data to the radio link control sub-layer; and the radio link control sub-layer transmitting the uplink buffer data in the radio link control sub-layer and the media access control protocol layer to the packet data convergence protocol sub-layer. the packet data convergence protocol sub-layer notifying the radio link control sub-layer to upload service data; the radio link control sub-layer notifying the media access control protocol layer to upload the service data; the media access control protocol layer transmitting the uplink buffer data to the radio link control sub-layer; and the radio link control sub-layer transmitting the uplink buffer data in the radio link control sub-layer and the media access control protocol layer to the packet data convergence protocol sub-layer.