Surface oxygen species play a key role in determining the chemi-resistive gas sensing performance of SnO2. Through surface modification, the type of oxygen species at different working temperatures can be modulated, leading to changes in carrier concentration and surface activity. Single atom structures (SAS) hold enormous potential in the gas sensing domain; however, the impact of different SAS on surface oxygen species on SnO2 remains unclear, resulting in inconsistent improvements in sensing properties. This study conducted a theoretical investigation of different 4d noble metal SAS (Ru, Rh, and Pd) modified SnO2(110) surface, encompassing both electronic and chemical sensitization. All three SAS, when substituting penta-coordinated Sn atom (Sn5c), can inject holes and create a thicker depletion layer to varying degrees. Ru and Rh SAS can accelerate the decomposition of adsorbed O2 and O3. More importantly, Ru and Rh can hinder the combination of adsorbed O* species with adjacent two-coordinated lattice oxygen (O2c), enhancing the chemical stability of O*, which plays a decisive role in detecting reducing gases, with Ru exhibiting a better effect. This theoretical work not only enhances methods and mechanisms for adjusting surface oxygen species and improving the sensing performance of SnO2-based gas sensors, but also provides useful guidance for screening and designing SAS in experimental procedures on different semiconductor metal oxide surfaces.