The invention discloses an ozone low-temperature oxidation denitration system which comprises a flue, an ozone generator and a washing tower. The ozone low-temperature oxidation denitration system is characterized in that an ozone distributor is mounted in the flue; the ozone is supplied to an ozone channel of the ozone distributor through a pipeline at an outlet of the ozone generator; the ozone is jetted into the flue by the ozone distributor; the outlet of the flue is connected with the washing tower; the mixture of the ozone and exhaust gas in the flue enters into the washing tower. Compared with the prior art, the ozone low-temperature oxidation denitration system has the beneficial effects that the investment and running cost is lower than that of SCR (Selective Catalytic Reduction) technology; NOx removal rate is high and can reach 95% or more; the technique is simple, the expandability is excellent and the technological operation is simple, stable and reliable; the adaptation of the technical condition is wide; operation at low temperature is carried out and no high-temperature window is required; the system is free from ammonia escape secondary pollution and ammonium sulfate corrosion. The invention also discloses an ozone low-temperature oxidation denitration technology.