A dielectric barrier discharge (DBD) reactor combined with a wet scrubbing tower was used to carry out an experimental study on desulfurization and denitrification. The effects of the packing type, packing height, spray density, mass fraction of the NaOH solution, discharge power in the DBD reactor, and simulated flue gas flow rate on the desulfurization and denitrification efficiency were analyzed, along with the influence weight of each factor, using orthogonal testing. The experimental results showed that SO2 was easily absorbed by the scrubbing solution, while the desulfurization efficiency remained at a high level (97–100%) during the experiment. The denitration efficiency was between 12 and 96% under various operating conditions. Denitration is the key problem in this system. The influence weights of the DBD power, simulated flue gas flow rate, mass fraction of the NaOH solution, spray density, packing type, and packing height on the denitration efficiency were 56.96%, 18.02%, 11.52%, 5.02%, 4.33%, and 4.16%, respectively. This paper can provide guidance to optimize the desulfurization and denitrification efficiency of this DBD reactor combined with a wet scrubbing system.