The invention discloses a double-tank artificial rapid infiltration system and method used for high-efficiency denitrification of sewage with a low C/N ratio. The system comprises a water inlet box, an artificial rapid infiltration tank 1, an artificial rapid infiltration tank 2 and a water outlet box; a magnetic field is arranged in the artificial rapid infiltration tank 1, the artificial rapid infiltration tank 1 is inserted into the artificial rapid infiltration tank 2, and the bottom of the artificial rapid infiltration tank 1 communicates with the artificial rapid infiltration tank 2; andthe sewage passes through the water inlet box, and passes through a water distribution zone, a gravel zone 1, a filter material zone 1, a gravel zone 2, a water collection zone, a gravel zone 3, a filter material zone 2 and a gravel zone 4 in sequence, and treated water enters the water outlet box. According to the method provided by the invention, the magnetic field is added in the artificial rapid infiltration tank 1, and through repeated fluctuation of water inflow and fall drying time and coordinated regulation and control of the magnetic field, integrated partial short-cut nitrificationand anaerobic ammonia oxidation denitrification are realized; and the system and method provided by the invention have the advantages of short starting time, high denitrification efficiency, no production of excess sludge, low operating costs, simple convenient and flexible operation, a small floor space and no secondary pollution.