The mechanism of secondary transformation of nitrate and sulfate under different relative humidity (RH), and different atmospheric oxidizing conditions is still controversial. This study focuses on the winter heavy pollution process in Handan city from 2018 to 2020, and the following results were obtained: The average concentration of PM2.5 showed a decreasing trend from year to year, but the SNA (SO42−, NO3− and NH4+) showed an increasing trend from year to year, and the concentration of nitrate exceeded that of sulfate. During the haze formation period from 2018 to 2020, a significant disparity was observed in NO2 and SO2 emissions, with NO2 emissions surpassing those of SO2. Mobile sources were found to contribute more emissions than fixed sources, particularly during the haze persistence period (HP). However, sulfate conversion outweighed nitrate conversion. HighRH and photochemical reactions induced by ozone favored the formation of nitrate and sulfate, which formated heavy haze. When 40% ≤ RH ≤ 70%, atmospheric oxidants (Ox = O3 + NO2) concentration was the highest, nitrogen oxidation ratio (NOR) and sulfur oxidation ratio (SOR) increased rapidly, and nitrate was mainly generated by photochemical reactions during daytime. When RH > 70% and the concentration of Ox was low, RH will weaken the photochemical intensity. Therefore, the liquid-phase oxidation reaction of N2O5 contributed significantly to atmospheric nitrate at night, and the liquid-phase oxidation reaction of sulfate was faster than the gas-phase one. Local emissions contributed significantly to particulate matter pollution during heavy pollution in 2018–2020, and the main sources were secondary conversion, coal combustion, biomass burning, and road dust.