For concrete structures in marine or groundwater environments, sulfate attack is a major factor contributing to the degradation of concrete performance. This paper analyzes the existing literature on the chemical reactions and physical crystallization effects of sulfate attack on cement-based materials, summarizing the degradation mechanisms of corroded concrete. Experiments have been conducted to study the performance evolution of concrete under sulfate attack, considering both external environmental factors and internal factors of the cement-based materials. External environmental factors, such as the temperature, humidity, concentration, and type of sulfate solutions, wet-dry cycles, freeze-thaw cycles, chloride coupling effects, and stray currents significantly impact sulfate attack on concrete. Internal factors, including internal sources of corrosion, the chemical composition of the cement, water-cement ratio, and the content of C-S-H gel and Ca(OH)2, influence the density and sulfate resistance of the cement-based materials. Additionally, five typical methods for enhancing the sulfate resistance of concrete are summarized. Finally, the paper identifies current challenges in the study of corroded concrete and proposes directions for future research.