Carbon capture, utilization, and storage technology is a key technology for addressing global climate change, and flue gas from thermal power plants is one of the main sources of industrial carbon emissions. The pressure swing adsorption process is one of the commonly used flue gas carbon capture processes. Existing studies have shown that conventional vacuum pressure swing adsorption is difficult to obtain carbon dioxide products that meet the indicators. Double reflux pressure swing adsorption can obtain two products with high purity and recovery rate, but the production capacity is low. For this purpose, using silica gel as the adsorbent, a simulation study was conducted on a two-stage process coupling the dual reflux pressure adsorption process and conventional vacuum pressure swing adsorption process for flue gas with a feed composition of N2/CO2=85%/15% based on literature data. The effects of feed position, adsorption time, gas velocity, light component reflux rate, and heavy component reflux rate on performance were explored. The results showed that when the adsorption pressure was 200 kPa for the first stage and 105 kPa for the second stage, the desorption pressure was 30 kPa for the first stage and 2 kPa for the second stage, the feed position was 0.4 times higher than the bottom, the adsorption time was 90 s, the gas velocity was 0.07 m/s, the reflux flow rate of light components is 5.5×10-3 mol/s and the reflux flow rate of heavy components is 1.1×10-2 mol/s, 96.42% CO2 and 99.93% N2 can be obtained, with recovery rates of 96.22% and 99.47%, respectively. In addition, compared with existing research results in the literature, the proposed two-stage process has high productivity and low energy consumption.