The invention discloses a smoke gas desulfuration system and method, and smoke gas desulfuration application of sulfur recycling tail gas burning furnace. The system comprises a white smoke eliminating device, a supergravity desulfuration device and a water saving device. The water saving device comprises a spraying temperature reducing device and a demister; the discharged smoke gas enters the supergravity desulfuration device after being subjected to temperature reducing by the white smoke eliminating device, after carrying out desulfuration and purfication in the supergravity desulfuration device to enter the water saving device, by means of temperature reducing by the spraying temperature reducing device, then purified by the demister to enter the white smoke eliminating device for heat exchanging and temperature rising, and finally discharged from a chimney. The smoke gas desulfuration system provided by the invention has characteristics of high desulfuration efficiency, a few apparatuses, small land occupied, small investment, simple operation and the like, meanwhile avoids the problem of chimney white smoke tails.