The utility model discloses a desulfurization and denitrification system for boiler smoke, spray wet -type method integration SOx/NOx control reaction tower and SOx/NOx control thick liquid regeneration cycle system including the low temperature flue gas, the low temperature flue gas sprays wet -type method integration SOx/NOx control reaction tower and includes dusting layer, defogging layer, sprays layer and thick liquid pond, and the inside bottom that the low temperature flue gas sprayed wet -type method integration SOx/NOx control reaction tower is equipped with a thick liquid pond, SOx/NOx control thick liquid regeneration cycle system is including restoreing pond, acidizing fluid pond, alkali lye pond and aeration jar. This desulfurization and denitrification system for boiler smokereasonable in design to the current out of stock rate of boiler flue gas desulfurization is high, the treatment effect is good, can realize green regeneration to the thick liquid, simultaneously theaccessory substance gypsum that obtains of regenerative process.