The utility model relates to the field of environmental protection. The utility model discloses a tower body structure and an absorption tower for wet desulphurization. The tower body structure comprises a flexible cushion layer (1), a foundation part (2), a main body part (3) and anchoring parts (4), wherein the foundation part (2) and the main body part (3) are both of a concrete structure, theflexible cushion layer (1) is arranged on the foundation part (2), the main body part is arranged on the flexible cushion layer (1), and the foundation part (2) and the main body part (3) are fixedlyconnected through the anchoring part (4). The tower body structure provided by the utility model can effectively prevent cracks caused by temperature stress.