Capacitively coupled electrical impedance tomography (CCEIT) is an attractive improvement of electrical resistance tomography (ERT) that offers contactless measurement and utilizes both the real and imaginary parts of the impedance for monitoring conductive gas-liquid two-phase flows in the industry. The conventional CCEIT adopts the finite element method under the benchmark of conductive liquid background to obtain the sensitivity matrices, which has been validated effective in ERT for the usage of the real part information. However, few researches on the usage of the imaginary part information of the conductive fluid have been reported. More research work should be undertaken to seek the most effective sensitivity calculation benchmark for the imaginary part utilization in CCEIT. In this work, the usage of the imaginary part information under different sensitivity calculation benchmarks is studied and a new image reconstruction strategy is proposed for CCEIT. By comparing the imaginary part sensitivity matrices and the corresponding imaging performance under different backgrounds, the benchmark that can make better use of the imaginary part information is determined. With the determined benchmark, a new image reconstruction strategy of CCEIT, which utilizes the respective effective benchmarks for the image reconstruction of the two parts of the fluid impedance, and employs a novel hybrid image fusion method to obtain the final image, is presented. Research results show that the benchmark of non-conductive gas background is more effective for the usage of the imaginary part information of the conductive gas-liquid two-phase flow. And the experimental results demonstrate the effectiveness of the proposed strategy in obtaining high-quality images. Compared with the conventional image reconstruction strategy of CCEIT, the proposed strategy has better imaging performance. This research provides valuable experience in utilizing the imaginary part information of the fluid impedance and lays a good foundation for the further development of CCEIT.