The anaerobic/anoxic/aerobic-aerated biological filter (A2/O-BAF) process was used to treat low-C/N municipal sewage, the nitrogen and phosphorus removal efficiency of the process was studied when the reflux ratio of nitrification solution was 0, 50%, 100%, 150% and 200%. The results showed that when A2/O operated with the sludge retention time (SRT) being 15d, the hydraulic retention time (HRT) being 10h, and the dissolved oxygen (DO) in the aerobic stage being 2.0mg/L, BAF operated under the conditions of HRT of 3h, aerobic/anoxic exposure time ratio of 50min∶10min, and nitrification solution reflux ratio R of 200%, and the concentrations of COD, TN, NH4+-N and PO43--P in the influent were 232.61mg/L, 53.99mg/L, 52.20mg/L and 5.54mg/L, respectively, the concentrations of COD, TN, NH4+-N and PO43--P in the effluent of the system were 34.11mg/L, 12.44mg/L, 1.01mg/L and 0.34mg/L, respectively, and the nitrite accumulation rate (NiAR) was as high as 95.20%. After the effluent NO2--N returned to the A2/O anoxic section, the PO43--P content of the effluent in the anoxic section dropped to 2.68mg/L, denitrifying phosphorus removal (DPR) contributed 75.42% to the removal of PO43--P in the system. Batch tests showed that the phosphorus release of phosphorus removal bacteria in A2/O reactor reached 36.35mg/L after anaerobic treatment for 120min. Under anoxic conditions, the amount of phosphorus absorbed in the reaction with NO2--N as electron acceptor was 26.28mg/L, and the phosphorus absorption rate was 72.30%. Denitrifying phosphorus removal bacteria (DPB) with NO2--N as electron acceptor accounted for 72.91% of the total phosphorus removal bacteria.