The invention provides a system for purifying carbon dioxide. The system comprises an air supply unit, a microwave adsorption and desorption unit and a separation unit which are connected in sequence;the microwave adsorption and desorption unit combines an adsorption tower with a microwave heating device, and a waveguide tube extending into the adsorption tower is arranged on the microwave heating device, so that the regeneration efficiency of the adsorbent is greatly improved, the device size is small, and the service life of an adsorbent is long; according to the method for purifying the carbon dioxide by utilizing the device, an adsorption technology, a microwave heating regeneration technology and a condensation separation technology are combined, so that the desorption regeneration efficiency of the adsorbent is improved, the cycle operation time is shortened, the energy consumption is reduced, carbon dioxide with the volume concentration of 85% or more can be obtained, and the system and method have a relatively high practical application value.