Those are two separate and totally unrelated concepts.
Linux and Unix are considered multi-user systems because they support separate user accounts with different levels of access privilege. A single-user system may have more than one "account", but there is no administrative difference between them.
Linux and most modern versions of Unix are multiprocessing operating systems because they support more than one processor in a system and can allocate processes to different processors.
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If you are interested in the exact details of how this is accomplished you should check any textbook on Operating Systems for how it is done. The answer is beyond the scope of this web site, which is for short, concise answers (which cannot be done for this topic).
Unix has the capability of running more than one task at a time (or seeming to), which makes it multi-tasking.