diff --git a/frontend/admin-web/src/components/features/notifications/UserTagsTab/UserTagsTab.module.scss b/frontend/admin-web/src/components/features/notifications/UserTagsTab/UserTagsTab.module.scss
index 77a20989..a48808f3 100644
--- a/frontend/admin-web/src/components/features/notifications/UserTagsTab/UserTagsTab.module.scss
+++ b/frontend/admin-web/src/components/features/notifications/UserTagsTab/UserTagsTab.module.scss
@@ -343,3 +343,71 @@
   justify-content: flex-end;
   gap: 12px;
 }
+
+// 用户ID输入
+.userIdsInput {
+  font-family: monospace;
+  font-size: 13px;
+  line-height: 1.6;
+  min-height: 120px;
+}
+
+.formHint {
+  font-size: 12px;
+  color: #9ca3af;
+}
+
+// 用户列表
+.usersList {
+  min-height: 200px;
+}
+
+.usersHeader {
+  display: flex;
+  align-items: center;
+  justify-content: space-between;
+  margin-bottom: 12px;
+  font-size: 13px;
+  color: #6b7280;
+}
+
+.usersTable {
+  width: 100%;
+  border-collapse: collapse;
+  font-size: 13px;
+
+  th,
+  td {
+    padding: 10px 12px;
+    text-align: left;
+    border-bottom: 1px solid #e5e7eb;
+  }
+
+  th {
+    font-weight: 500;
+    color: #6b7280;
+    background: #f9fafb;
+  }
+
+  td {
+    color: #374151;
+  }
+
+  tr:hover td {
+    background: #f9fafb;
+  }
+}
+
+.removeBtn {
+  padding: 4px 8px;
+  font-size: 12px;
+  color: #ef4444;
+  background: transparent;
+  border: 1px solid #fecaca;
+  border-radius: 4px;
+  cursor: pointer;
+
+  &:hover {
+    background: #fef2f2;
+  }
+}
diff --git a/frontend/admin-web/src/components/features/notifications/UserTagsTab/UserTagsTab.tsx b/frontend/admin-web/src/components/features/notifications/UserTagsTab/UserTagsTab.tsx
index 7a97751e..94414462 100644
--- a/frontend/admin-web/src/components/features/notifications/UserTagsTab/UserTagsTab.tsx
+++ b/frontend/admin-web/src/components/features/notifications/UserTagsTab/UserTagsTab.tsx
@@ -9,10 +9,12 @@ import {
   UserTag,
   TagType,
   TagValueType,
+  TagUserItem,
   TAG_TYPE_OPTIONS,
   TAG_VALUE_TYPE_OPTIONS,
   TAG_COLORS,
 } from '@/services/userTagService';
+import { formatDateTime } from '@/utils/formatters';
 import styles from './UserTagsTab.module.scss';
 
 /**
@@ -51,6 +53,22 @@ export const UserTagsTab = () => {
   // 删除确认
   const [deleteConfirm, setDeleteConfirm] = useState<{ type: 'category' | 'tag'; id: string } | null>(null);
 
+  // 分配用户弹窗状态
+  const [showAssignModal, setShowAssignModal] = useState(false);
+  const [assigningTag, setAssigningTag] = useState<UserTag | null>(null);
+  const [assignForm, setAssignForm] = useState({
+    userIds: '',
+    value: '',
+    reason: '',
+  });
+  const [assigning, setAssigning] = useState(false);
+
+  // 查看用户弹窗状态
+  const [showUsersModal, setShowUsersModal] = useState(false);
+  const [viewingTag, setViewingTag] = useState<UserTag | null>(null);
+  const [tagUsers, setTagUsers] = useState<TagUserItem[]>([]);
+  const [loadingUsers, setLoadingUsers] = useState(false);
+
   // 加载数据
   const loadData = useCallback(async () => {
     try {
@@ -233,6 +251,90 @@ export const UserTagsTab = () => {
     }
   };
 
+  // =====================
+  // 分配用户操作
+  // =====================
+
+  const handleOpenAssignModal = (tag: UserTag) => {
+    setAssigningTag(tag);
+    setAssignForm({ userIds: '', value: '', reason: '' });
+    setShowAssignModal(true);
+  };
+
+  const handleAssignUsers = async () => {
+    if (!assigningTag) return;
+
+    const userIds = assignForm.userIds
+      .split(/[\n,]/)
+      .map(id => id.trim())
+      .filter(Boolean);
+
+    if (userIds.length === 0) {
+      toast.error('请输入用户ID');
+      return;
+    }
+
+    try {
+      setAssigning(true);
+      const result = await userTagService.batchAssignTag({
+        tagId: assigningTag.id,
+        accountSequences: userIds,
+        value: assignForm.value.trim() || undefined,
+        reason: assignForm.reason.trim() || undefined,
+      });
+
+      if (result.failed > 0) {
+        toast.warning(`成功: ${result.success}, 失败: ${result.failed}`);
+      } else {
+        toast.success(`成功分配给 ${result.success} 个用户`);
+      }
+
+      setShowAssignModal(false);
+      loadData(); // 刷新以更新预估用户数
+    } catch (err) {
+      toast.error((err as Error).message || '分配失败');
+    } finally {
+      setAssigning(false);
+    }
+  };
+
+  // =====================
+  // 查看用户操作
+  // =====================
+
+  const handleViewUsers = async (tag: UserTag) => {
+    setViewingTag(tag);
+    setShowUsersModal(true);
+    setLoadingUsers(true);
+
+    try {
+      const response = await userTagService.getTagUsers(tag.id, { limit: 100 });
+      setTagUsers(response.items);
+    } catch (err) {
+      toast.error((err as Error).message || '加载用户失败');
+    } finally {
+      setLoadingUsers(false);
+    }
+  };
+
+  const handleRemoveUserTag = async (accountSequence: string) => {
+    if (!viewingTag) return;
+
+    try {
+      await userTagService.removeTag({
+        accountSequence,
+        tagId: viewingTag.id,
+      });
+      toast.success('已移除用户标签');
+      // 刷新用户列表
+      const response = await userTagService.getTagUsers(viewingTag.id, { limit: 100 });
+      setTagUsers(response.items);
+      loadData(); // 刷新以更新预估用户数
+    } catch (err) {
+      toast.error((err as Error).message || '移除失败');
+    }
+  };
+
   // 获取标签类型显示
   const getTagTypeLabel = (type: TagType) => {
     const opt = TAG_TYPE_OPTIONS.find(o => o.value === type);
@@ -314,6 +416,8 @@ export const UserTagsTab = () => {
                   {tag.isAdvertisable && <span className={styles.adBadge}>可投放</span>}
                 </div>
                 <div className={styles.tagActions}>
+                  <button onClick={() => handleOpenAssignModal(tag)}>分配用户</button>
+                  <button onClick={() => handleViewUsers(tag)}>查看用户</button>
                   <button onClick={() => handleEditTag(tag)}>编辑</button>
                   <button onClick={() => setDeleteConfirm({ type: 'tag', id: tag.id })}>删除</button>
                 </div>
@@ -497,6 +601,127 @@ export const UserTagsTab = () => {
             : '确定要删除这个标签吗？相关的用户标签关联也会被删除。'}
         </p>
       </Modal>
+
+      {/* 分配用户弹窗 */}
+      <Modal
+        visible={showAssignModal}
+        title={`分配用户到标签: ${assigningTag?.name || ''}`}
+        onClose={() => setShowAssignModal(false)}
+        footer={
+          <div className={styles.modalFooter}>
+            <Button variant="outline" onClick={() => setShowAssignModal(false)}>取消</Button>
+            <Button variant="primary" onClick={handleAssignUsers} disabled={assigning}>
+              {assigning ? '分配中...' : '确认分配'}
+            </Button>
+          </div>
+        }
+        width={560}
+      >
+        <div className={styles.form}>
+          <div className={styles.formGroup}>
+            <label>用户ID列表 *</label>
+            <textarea
+              className={styles.userIdsInput}
+              value={assignForm.userIds}
+              onChange={e => setAssignForm({ ...assignForm, userIds: e.target.value })}
+              placeholder="请输入用户ID（账户序列号），每行一个或用逗号分隔&#10;例如:&#10;000000000001&#10;000000000002"
+              rows={6}
+            />
+            <span className={styles.formHint}>
+              当前 {assignForm.userIds.split(/[\n,]/).filter(s => s.trim()).length} 个用户
+            </span>
+          </div>
+          {assigningTag?.valueType !== 'BOOLEAN' && (
+            <div className={styles.formGroup}>
+              <label>标签值 {assigningTag?.valueType === 'ENUM' ? `(可选值: ${assigningTag.enumValues?.join(', ')})` : ''}</label>
+              {assigningTag?.valueType === 'ENUM' && assigningTag.enumValues ? (
+                <select
+                  value={assignForm.value}
+                  onChange={e => setAssignForm({ ...assignForm, value: e.target.value })}
+                >
+                  <option value="">请选择</option>
+                  {assigningTag.enumValues.map(v => (
+                    <option key={v} value={v}>{v}</option>
+                  ))}
+                </select>
+              ) : (
+                <input
+                  type="text"
+                  value={assignForm.value}
+                  onChange={e => setAssignForm({ ...assignForm, value: e.target.value })}
+                  placeholder={assigningTag?.valueType === 'NUMBER' ? '输入数字' : '输入值'}
+                />
+              )}
+            </div>
+          )}
+          <div className={styles.formGroup}>
+            <label>备注原因 (可选)</label>
+            <input
+              type="text"
+              value={assignForm.reason}
+              onChange={e => setAssignForm({ ...assignForm, reason: e.target.value })}
+              placeholder="如: 批量导入, 运营活动等"
+            />
+          </div>
+        </div>
+      </Modal>
+
+      {/* 查看用户弹窗 */}
+      <Modal
+        visible={showUsersModal}
+        title={`标签用户: ${viewingTag?.name || ''}`}
+        onClose={() => setShowUsersModal(false)}
+        footer={
+          <div className={styles.modalFooter}>
+            <Button variant="outline" onClick={() => setShowUsersModal(false)}>关闭</Button>
+            <Button variant="primary" onClick={() => viewingTag && handleOpenAssignModal(viewingTag)}>
+              + 添加用户
+            </Button>
+          </div>
+        }
+        width={640}
+      >
+        <div className={styles.usersList}>
+          {loadingUsers ? (
+            <div className={styles.loading}>加载中...</div>
+          ) : tagUsers.length === 0 ? (
+            <div className={styles.empty}>暂无用户拥有此标签</div>
+          ) : (
+            <>
+              <div className={styles.usersHeader}>
+                <span>共 {tagUsers.length} 个用户</span>
+              </div>
+              <table className={styles.usersTable}>
+                <thead>
+                  <tr>
+                    <th>用户ID</th>
+                    <th>标签值</th>
+                    <th>分配时间</th>
+                    <th>操作</th>
+                  </tr>
+                </thead>
+                <tbody>
+                  {tagUsers.map(user => (
+                    <tr key={user.accountSequence}>
+                      <td>{user.accountSequence}</td>
+                      <td>{user.value || '-'}</td>
+                      <td>{formatDateTime(user.assignedAt)}</td>
+                      <td>
+                        <button
+                          className={styles.removeBtn}
+                          onClick={() => handleRemoveUserTag(user.accountSequence)}
+                        >
+                          移除
+                        </button>
+                      </td>
+                    </tr>
+                  ))}
+                </tbody>
+              </table>
+            </>
+          )}
+        </div>
+      </Modal>
     </div>
   );
 };
diff --git a/frontend/admin-web/src/infrastructure/api/endpoints.ts b/frontend/admin-web/src/infrastructure/api/endpoints.ts
index 96291bb7..2f572983 100644
--- a/frontend/admin-web/src/infrastructure/api/endpoints.ts
+++ b/frontend/admin-web/src/infrastructure/api/endpoints.ts
@@ -120,8 +120,10 @@ export const API_ENDPOINTS = {
     ESTIMATE_USERS: (id: string) => `/v1/admin/tags/${id}/estimate-users`,
     // 用户标签分配
     ASSIGN: '/v1/admin/tags/assign',
+    BATCH_ASSIGN: '/v1/admin/tags/batch-assign',
     REMOVE: '/v1/admin/tags/remove',
-    USER_TAGS: (accountSequence: string) => `/v1/admin/tags/users/${accountSequence}`,
+    USER_TAGS: (accountSequence: string) => `/v1/admin/tags/user/${accountSequence}`,
+    TAG_USERS: (tagId: string) => `/v1/admin/tags/${tagId}/users`,
   },
 
   // 用户画像 - 分类规则 (admin-service)
diff --git a/frontend/admin-web/src/services/userTagService.ts b/frontend/admin-web/src/services/userTagService.ts
index ed37bf56..c8340712 100644
--- a/frontend/admin-web/src/services/userTagService.ts
+++ b/frontend/admin-web/src/services/userTagService.ts
@@ -137,6 +137,29 @@ export interface RemoveTagRequest {
   tagId: string;
 }
 
+/** 批量分配标签请求 */
+export interface BatchAssignTagRequest {
+  accountSequences: string[];
+  tagId: string;
+  value?: string;
+  reason?: string;
+}
+
+/** 批量操作结果 */
+export interface BatchOperationResult {
+  success: number;
+  failed: number;
+  errors: Array<{ accountSequence: string; error: string }>;
+}
+
+/** 标签下的用户 */
+export interface TagUserItem {
+  accountSequence: string;
+  value: string | null;
+  assignedAt: string;
+  assignedBy: string | null;
+}
+
 // =====================
 // 选项常量
 // =====================
@@ -247,10 +270,20 @@ export const userTagService = {
     return apiClient.post(API_ENDPOINTS.USER_TAGS.REMOVE, data);
   },
 
+  /** 批量分配标签 */
+  async batchAssignTag(data: BatchAssignTagRequest): Promise<BatchOperationResult> {
+    return apiClient.post(API_ENDPOINTS.USER_TAGS.BATCH_ASSIGN, data);
+  },
+
   /** 获取用户的标签 */
   async getUserTags(accountSequence: string): Promise<UserTagAssignment[]> {
     return apiClient.get(API_ENDPOINTS.USER_TAGS.USER_TAGS(accountSequence));
   },
+
+  /** 获取标签下的用户列表 */
+  async getTagUsers(tagId: string, params: { limit?: number; offset?: number } = {}): Promise<PaginatedResponse<TagUserItem>> {
+    return apiClient.get(API_ENDPOINTS.USER_TAGS.TAG_USERS(tagId), { params });
+  },
 };
 
 export default userTagService;