The invention provides methods and devices for transmitting and receiving data. The method comprises the steps of determining one or more orthogonal frequency division multiplexing (OFDM) symbols fortransmitting data in an uplink base unit, the start transmission time of the uplink base unit being a preset advance time ahead of the start transmission time of a downlink base unit, the preset advance time being determined according to a dynamic timing advance amount and a timing advance offset amount; and transmitting data on the determined one or more OFDM symbols. According to the invention,the problem in the relevant art that, when an uplink base unit and an uplink reference unit have different fixed timing advance offset amounts, the uplink symbols of the uplink base unit and the uplink reference unit are not aligned with each other is solved, and the effects of reducing inter-user interference and decreasing implementation complexity are achieved.