In the wet gas desulphurization tower, the uneven distribution of flue gas will have a negative impact on the desulphurization process. The effect should be counterbalanced by increasing the amount of slurry spray, which will increase the operating costs. Adding deflectors will also bring negative effects and increase the expenses. In order to avoid the negative influence, this paper studied the flow field distribution regularities of flue gas in desulfurization tower at different inlet velocities and liquid–gas ratios. Velocity field distribution character was evaluated by uniformity index. The results showed that the flue gas forms a vortex in the tower and a local high-speed gas-flow appears in the empty tower, which led to a poor flow field uniformity. After adding the spray, the flow field is integrated into uniformity. The slurry has obvious integration effect on flue gas. The lower the inlet flue gas velocity is, the higher the velocity uniform index in the desulfurization tower will be, and the heat exchange between the two phases more sufficient. To achieve the same uniformity, the less amount of slurry is required while the inlet velocity is slower. The energy consumption and material consumption of the desulfurization system can be effectively reduced by reducing the import speed reasonably.