The invention particularly relates to an amine 
salt solution absorbent and a method for recycling 
sulfur dioxide from 
industrial waste gas. The absorbent is prepared by virtue of the following steps: firstly, mixing 
piperazine and water and uniformly agitating, and adding 
ethylene oxide to react under an agitating state; secondly, taking a 
reaction product and 
boric acid to react to obtain an organic amine salt; finally, dissolving the organic amine salt into water to prepare an amine 
salt water solution to obtain the absorbent. An absorption method comprises the following steps: carrying out countercurrent contact on the absorbent and a gas flow containing 
sulfur dioxide gas so as to dissolve the 
sulfur dioxide into the absorbent to remove the 
sulfur dioxide; meanwhile, contacting an absorption solution absorbing the 
sulfur dioxide with steam to be regenerated, so as to realize cyclic utilization. The preparation method is simple, the reaction efficiency is high, few reaction by-products are obtained, the yield is high, the price of a 
solvent is low, the period is short and the production cost is low; the capacity of the prepared absorbent is large and the 
sulfur dioxide can be completely recycle; the absorbent can be cyclically utilized and the regeneration 
energy consumption is low.