Metasurfaces can realize the flexible manipulation of electromagnetic waves, which have the advantages of a low profile and low loss. In particular, the coding metasurface can flexibly manipulate electromagnetic waves through controllable sequence encoding of the coding units to achieve different functions. In this paper, a three−layer active coding metasurface is designed based on vanadium dioxide (VO2), which has an excellent phase transition. For the designed unit cell, the top patterned layer is composed of two split square resonant rings (SSRRs), whose gaps are in opposite directions, and each SSRR is composed of gold and VO2. When VO2 changes from the dielectric state to the metal state, the resonant mode changes from microstrip resonance to LC resonance, correspondingly. According to the Pancharatnam−Berry (P−B) phase, the designed metasurface can actively control terahertz circularly polarized waves in the near field. The metasurface can manipulate the order of the generated orbital angular momentum (OAM) beams: when the dielectric VO2 changes to metal VO2, the order l of the OAM beams generated by the metasurface changes from −1 to −2, and the purity of the generated OAM beams is relatively high. It is expected to have important application values in terahertz wireless communication, radar, and other fields.