The invention is applied to desulfurization and decarburization of process gas containing sulfur oxides and CO2, and belongs to the field of environmental protection, ammonia is used as a desulfurization and decarbonization agent, the gas firstly enters a desulfurization device for desulfurization to generate ammonium sulfate fertilizer, the desulfurized gas enters a decarbonization device to remove carbon dioxide in the gas to generate ammonium bicarbonate fertilizer, the decarbonized gas contains free ammonia, is washed with a desulfurization circulating solution and then is washed with water, and the washing solution returns to a desulfurization tower and is used as an absorbent for desulfurization. A desulfurization unit is provided with a cooling device for cooling the flue gas, so that the subsequent decarburization requirement is met. Condensate water generated in the desulfurization cooling process is used as ammonia washing replenishing water or used for other purposes after being subjected to film separation and purification, concentrated water returns to a desulfurization area, and no waste water is generated. According to the technology, decarburization and desulfurization technologies are organically integrated, ammonia washing efficiency is high by adopting acidic desulfurization circulating liquid to wash ammonia, the problem of ammonia escape in the decarburization process is successfully solved, the process is simpler, investment and operation cost is low, by-products of ammonium sulfate and ammonium bicarbonate fertilizer are produced, CO2 does not need to be reinjected underground for storage, by-product ammonia water can be used, and the purposes of treating waste with waste and recycling economy are really achieved.