A flow splitting device for gas reverse circulation drilling, including: an upper joint for connecting with a double-wall drill pipe; an inner tube which is arranged in the upper joint and defines a first passageway in communication with an inner chamber of the double-wall drill pipe, a second passageway in communication with an annular space in the double-wall drill pipe formed between the inner tube and the upper joint; a lower joint, having an upper end fixedly connected with the upper joint and a lower end for connecting with a drill tool; and a flow guiding member provided between the upper joint and the lower joint. A flexible sealing mechanism is provided outside the upper joint. The flexible sealing mechanism extends radially outward relative to the upper joint and the lower joint to form a sealing contact with a wellbore wall.