The invention discloses a multi-zone oxidizing process and device for an ammonia process of desulfurization of smoke. The device comprises a desulfurizing tower and multi-zone oxidizing tanks; smoke successively passes through a concentration cooling section, an absorption section, a washing section and a dehydrating and demisting section to become pure smoke to be discharged; ammonium sulfate spraying slurry is arranged in the concentration cooling section; an ammonium sulfite and ammonium sulfate spraying solution is arranged in the adsorption section; spraying water is arranged in the washing section; a demister is arranged in the dehydrating and demisting section; after the adsorption liquid discharged from the absorption section is mixed with ammonia water, the mixture successively passes through an imine regenerating region and a sulfite oxidizing region in the multi-zone oxidizing tanks; a part of the generated ammonium sulfite is circularly sprayed in the absorption section through an absorption pump while the other part while the other part is discharged into the sulfite oxidizing region to be oxidized; a part of generated ammonium sulfate is circularly sprayed in the absorption section through an ammonium sulfate pump while the other part is discharged into the concentration cooling section. The device is scientific in design, compact in structure, high in oxidizing efficiency, water-saving, material-saving, land-saving, energy-saving, good in demisting effect, ultra-low in emission and stable in performance, and has very high practicality and wide applicability.