The invention relates to the technical field of boilers, in particular to a water-tube boiler achieving internal circulation of flue gas and a low-nitrogen combustion control method. The water-tube boiler achieving internal circulation of the flue gas comprises a boiler wall and a boiler chamber which is communicated with an outlet of a combustor, an outer side water-cooling wall is installed on the side wall of the boiler chamber, an inner side water-cooling wall is installed in the boiler chamber, and a water-cooling interlayer is formed between the outer side water-cooling wall and the inner side water-cooling wall; a flue gas backflow inlet is formed in the end, far away from the outlet of the combustor, of the water-cooling interlayer, and a lower-temperature flue gas backflow outlet is formed in the end, close to the outlet of the combustor, of the water-cooling interlayer; a low-temperature flue gas backflow zone is formed by the water-cooling interlayer, and a high-temperature flue gas radiation zone is formed by the portion, located on the inner side of the inner side water-cooling wall, of the boiler chamber. According to the water-tube boiler achieving internal circulation of the flue gas and the low-nitrogen combustion control method, by means of the circulation mode of flue gas in the boiler chamber, decreasing of combustion temperature is facilitated, generation of nitrogen oxides is reduced, the load of an induced draft fan cannot be increased, the system is easy to control, and combustion stability is good.