Aiming at the problem of insufficient temperature resistance and retarding performance of conventional acid in acid fracturing of deep-high temperature carbonate reservoirs，S-ANS was prepared by amination and sulfonation of nano-SiO₂ ，and then amphoteric acid-resistant and thickening nano-hybrid polymer S-ANS-HAPAM was obtained using S-ANS，acrylamide（AM）， acrylic acid（AA），sodium 2-acrylamide-2-methylpropanesulfonate（AMPS）and cetyldimethylallylammonium chloride（DMAAC） as main raw materials. The polymer structure was characterized by Infrared spectroscopy，X-ray photoelectron spectroscopy，and other methods. A 20% hydrochloric acid cross-linked acid system was prepared using S-ANS-HAPAM as a thickener. The rheological properties，drag reduction properties and gel breaking properties of the prepared cross-linked acid were evaluated，and the thickening mechanism of the cross-linked acid was analyzed. The results showed that the viscosity of the cross-linked acid-based solution increased with the increase of the dosage of thickener S-ANS-HAPAM at the of temperature of 25 ℃ and at the shear rate of 170 s^-1，and the viscosity of the base solution was 96 mPa s when the S-ANS-HAPAM dosage was 0.7%. The viscosity of the cross-linked gel with 0.7% thickener and 0.7% cross-linking agent was above 37 mPa·s after shearing for 120 min at the temperature of 180 ℃ and at the shear rate of 170 s^-1，indicating that the S-ANS-HAPAM cross-linked acid system had good temperature and shear resistance under strong acidic and high temperature conditions.During the frequency scanning process，the storage modulus G' of the gel was always higher than the loss modulus G''，meaning that the structural stability of the obtained gel was significantly better than that of the conventional polyacrylamide gel. SEM analysis confirmed that the formation of a physical-chemical dual network structure after crosslinking，and the mechanism of good viscoelasticity，temperature resistance and shear resistance of the crosslinked acid gel was also explained. The gel breaking time of the crosslinked acid gel at 120 ℃ and 150 ℃ was only 3 h，and the residue content was as low as 179 and 129 mg/ L，respectively，which was much lower than the standard of SY/T 5107-2016“Water-based Fracturing Fluid Performance Evaluation Method”for residue content（600 mg/L）. The cross-linked acid system achieved stable thickening and slowing performance at 180 ℃ and excellent low residue breaking properties through the synergistic effect of hydrogen bonding physical network introduced by double modified nano SiO₂ and zirconium cross-linked chemical network，providing an efficient and low damage solution for deep acid fracturing of ultra-high temperature carbonate reservoirs.