The invention discloses a low-temperature adsorption denitration system and process for smoke. The low-temperature adsorption denitration system comprises a booster fan, a cooling capacity recoverer,a smoke cooling system, a smoke switching valve and denitration adsorption towers; an inlet of the booster fan communicates with an inlet smoke pipeline, the booster fan, the cooling capacity recoverer, the smoke cooling system, the smoke switching valve and the denitration adsorption towers sequentially communicate, an outlet of the smoke switching valve communicates with the first denitration adsorption tower and the second denitration adsorption tower, smoke outlets of the first denitration adsorption tower and the second denitration adsorption tower communicate with a smoke convergence device, and the smoke convergence device communicates with the cooling capacity recoverer. The two denitration adsorption towers are arranged to perform denitration and regeneration processes in turn, continuous denitration operation of the system can be achieved, the denitration efficiency is high, and adsorbed materials are desorbed and then recycled; and physical adsorption denitration is adopted,meanwhile NO2 and NO are directly adsorbed to be removed, preoxidation of the NO is not needed, strong oxidant and precious metal catalysis is not needed either, the denitration efficiency is high, and zero emission of NO<x> can be achieved.