In view of the problems of easy blockage and high operating costs of limestone-gypsum wet flue-gas desulfurization systems，a new type of integrated bubbling（emulsifying)wet desulfurization and dust removal system for fly ash recycling of coal-fired industrial boiler was developed. The traditional fly ash desulfurization is only used as a desulfurizer carrier and directly sprayed into the flue. By purifying the Ca2+ in the fly ash to prepare an alkaline slurry，wet desulfurization of fly ash can be achieved without adding other desulfurizers. At the same time，the new desulfurization system does not set nozzle device，and the "hurricane cyclone" allows the flue gas to cut the desulfurizer to form an emulsifying layer，so as to increase the reaction time and reaction area of the effect. The application results of a 14 MW industrial hot water boiler show that the new desulfurization system runs stably under high，medium and low loads，and the average inlet flue gas temperature is 100 ℃，which is 30-50 ℃ lower than the boiler exhaust temperature before the renovation，which effectively improves the thermal efficiency of the boiler. Under medium-load operating conditions，the content of SO2 after desulfurization by the new desulfurization system is 10.9 mg/m3，and the desulfurization efficiency is 91.2%. At the same time，the synergistic dust removal efficiency of the desulfurization system is 98.94%. After deep dust removal by wet electrostatic precipitator，the smoke concentration is 4.8 mg/m3，which can meet ultra-low emission standards. The system fundamentally solves the traditional limestone wet desulfurization nozzle device easy blockage problem，and saves the traditional cloth bag dust collector，has low operating cost，and a good promotion prospect.