The invention discloses an ultra-clean emission technology for removing ammonia sulfate chemical fertilizer as an SO2 byproduct in flue gas, and belongs to a desulfurization and denitrification technology for air contaminant treatment in the field of environmental protection. According to the technology, ammonia is taken as a desulfurizing agent, high-temperature flue gas is cooled to 50-70 DEG Cthrough a concentration section of an absorption tower and then enters an absorption section of the absorption tower, an absorption liquid in the absorption section is subjected to a reaction with SO2in the flue gas to finish the desulfurization process, the absorption liquid obtained after the reaction flows to an absorption circulating tank automatically, the absorption liquid in the absorptioncirculating tank is subjected to a reaction with ammonia, ammonium sulfite is generated, part of ammonium sulfite is taken as the absorption liquid to return to the absorption section, part of ammonium sulfite is oxidized into ammonium sulfate, an ammonium sulfate solution is sent to the concentration section to exchange heat with the flue gas, ammonium sulfate crystals are separated out, a suspension containing the ammonium sulfate crystals is subjected to swirling flow treatment and filtered, solids are dried to be a finished product, and a liquid returns to the concentration section; the desulfurized flue gas passes through a folded plate type demister and then enters a desulfurized flue gas deep purification section at the upper part of the absorption tower for treatment, and accordingly, the flue gas meets the ultra-clean emission standard.