The invention relates to the technical field of chemical engineering, in particular to a desulfurization and denitrification method. The desulfurization and denitrification method comprises the following steps: (1) preprocessing boiler smoke through smoke preprocessing equipment; (2) sending preprocessed smoke into a sprinkling tower by an induced draft fan, wherein absorption liquid is the mixedliquid of sodium chlorite and sodium hypochlorite; (3) discharging after the smoke is subjected to sprinkling, washing, foam absorption and filtering in the sprinkling tower; (4) pumping out the absorption liquid in a circulating pool, regularly sending to waste liquid processing equipment to be subjected to recovery processing. The desulfurization and denitrification method has the beneficial effects that wet-method desulfurization, denitrification and dust removal are integrated, the desulfurization and denitrification method is suitable for lower-temperature smoke purification, and investment is reduced; the sprinkling tower adopts four-level purification, including sprinkling, washing, foam absorption and filtering, desulfurization and denitrification efficiency is high, the dust removal efficiency of the desulfurization and denitrification method can be 96% or above, desulfurization efficiency can be 99% or above, and a purification effect is good; the sprinkling tower adopts spiral sprinkling purification, a liquid and gas mixing degree is high, reaction is sufficient, a liquid-gas ratio is low, L/Q is about 3, and purification efficiency is high.