The invention discloses a process for recycling sulfur by means of scrubbing tail gas by the aid of H2S Claus reaction and low-temperature methanol. The process includes allowing acid gas with H2S to flow through a H2S gas washing and preheating unit, preheating the acid gas and filling the acid gas with a certain quantity of oxygen; allowing the acid gas to flow into a H2S gas partial burning and high-temperature Claus reaction unit and burning the acid gas in the H2S gas partial burning and high-temperature Claus reaction unit; carrying out high-temperature Claus reaction; cooling gas and separating elemental sulfur from the gas; allowing unreacted gas to flow into follow-up H2S gas primary and secondary Claus catalytic reaction units and carrying out reaction to generate elementary sulfur; cooling and recycling the elementary sulfur and then adding a certain quantity of H2 gas into reacted gas; allowing the reacted gas to flow into a Claus tail gas hydrogenation reaction unit, carrying out hydrogenation reduction on all SO2 to obtain the H2S, then cooling high-temperature gas by the aid of a hydrogenated tail gas quenching and compressing unit until the temperature of the high-temperature gas reaches approximately 40 DEG C, compressing the tail gas until the pressure of the tail gas reaches a certain pressure, and spraying normal-temperature methanol liquid into the tail gas so as to lower the freezing point of gas; cooling the gas by the aid of a hydrogenated tail gas spraying methanol pre-cooling and dehydrating unit, separating moisture from the gas and then allowing the gas to flow into a H2S tail gas low-temperature methanol scrubbing unit; carrying out cold energy recovery and reheating on methanol-rich liquid with absorbed H2S components and then allowing the methanol-rich liquid to flow into a methanol-rich liquid thermal regeneration unit; carrying out thermal regeneration by the aid of low-pressure steam. The process has the advantage that the sulfur recycling rate is approximately 99.98% in integral process procedures.