The invention relates to an An/O type composite artificial wetland system for the enhanced treatment of low-C/N ratio wastewater. The invention relates to a wastewater treatment apparatus, which is a land treatment apparatus suitable for treating low-C/N ratio wastewater and recycling treated water. According to the An/O type composite artificial wetland system, wastewater sequentially flows through a horizontal subsurface flow wetland and a vertical subsurface flow wetland, effluent water part then flows back into the horizontal subsurface flow wetland, and a dissolved oxygen (DO) gradient is utilized to couple aerobic ammonia-oxidizing bacteria (AOB), nitrite-oxidizing bacteria (NOB) and anammox in the vertical subsurface flow wetland by means of effluent water level regulation in order to enhance the low-C/N ratio wastewater denitrification efficiency of the An/O type composite artificial wetland system. Broken bricks, oyster shells and other packing with large specific surface area, high porosity and good adsorbability are filled in the composite artificial wetland system, consequently, the amount of organisms held by the system is greatly increased, and high phosphorus-and-nitrogen-removing efficiency is guaranteed. The An/O type composite artificial wetland system has the advantages of simple structure, multiple functions, high efficiency, low cost and the like, is easy to operate and manage, can stably operate, and can synchronously remove carbon, nitrogen and phosphorus, the treated effluent water can be directly recycled, landscape plants can be planted on the ground surface, and the An/O type composite artificial wetland system can be combined with ecological construction and city and town greening functions.