A simple equivalent circuit model (ECM) for a reflective polarization converter (RPC) comprising anisotropic metasurfaces is presented in this paper. The impedance matrix of an anisotropic metasurface in x and y axis is derived by the impedance matrix in a diagonal axis multiply with a rotated matrix, while the diagonal impedance matrix can be calculated by a simple LC network, which contains a series of capacitors and inductors. The presence of the dielectric substrates is considered using the transmission line theory. Some typical RPCs with different metasurface shapes are used to verify the effectiveness of the ECM. The methodology provides a simple approach for the design and optimization of RPC. Finally, we designed a polarization converter based on the proposed method, and the measured results are in good agreement with the theoretical results.