The invention belongs to the technical field of recycling and comprehensively utilizing industrial wastewater and waste gas, and in particular relates to a treatment method of high-concentration ammonia nitrogen wastewater. Particularly, the invention provides a method for comprehensively utilizing two wastes (the ammonia nitrogen wastewater and boiler smoke) and recycling ammonium sulfate. The high-concentration ammonia nitrogen wastewater generated in a production process of a chemical enterprise is collected to serve as a desulfurizing agent which is conveyed into a desulfurizing tower to react with SO2 in the dust-removed smoke of a boiler so as to obtain an ammonium sulfite intermediate product; and the ammonium sulfite is further oxidized to generate the stable ammonium sulfate.