The invention provides a wastewater zero discharge system based on efficient concentrating and spray drying integrated treatment, which is characterized in that desulfurization wastewater is collected into a wastewater collection tank, the wastewater collection tank and a wastewater lifting pump are in liquid level linkage, the wastewater lifting pump conveys desulfurization wastewater stock solution to a preheater, the preheater preheats the desulfurization wastewater, the preheated desulfurization wastewater flows to an inlet of a forced circulation pump, feed liquid is driven by the pressure of a forced circulation pump to enter a heater, the desulfurization wastewater is heated, evaporated and concentrated in the heater, and when the density of a densimeter arranged in a vapor-liquid separator reaches a set value, part of concentrated liquid is discharged into a concentrated liquid collecting box; and the desulfurization wastewater is evaporated and concentrated, then the concentrated solution is evaporated and dried by an evaporation drying tower, salt particles generated by drying enter a dust remover, and the system has the characteristics of short process flow, high concentrating ratio, no scaling in long-time stable operation, avoidance of auxiliary dosing, capability of recovering fresh water, diversification of heat sources and the like.