Improving the current divergence characteristics of tower foundation can effectively reduce the tower grounding resistance and reduce the cost of secondary artificial grounding. At present, the research on tower foundation grounding needs to be deepened. In this paper, the finite element simulation software COMSOL is used to build single-pile concrete foundation and multi-pile concrete foundation. Five kinds of resistance reduction methods for tower foundation are put forward based on flexible plane composite grounding material, including full-laying, lower-half-laying, upper-laying, middle-laying and lower-laying, and simulation test is carried out to verify the resistance reduction efficiency. The influences of applied radius, tower foundation depth and groundwater position on grounding resistance are studied. The influences of aquifer on current density distribution is compared, and the influences of three multi-pile resistance reduction schemes on ground potential and current density are also studied. The simulation results show that the resistance reduction efficiency can be improved by increasing the applied radius and the depth of tower foundation. The resistance reduction efficiencies of external application of pile-by-pile foundation from large to small are in the order of full application, lower half application, lower, middle and upper. The grounding resistance of foundation is reduced by aquifer, and the effect is obvious when the aquifer is close to the surface. When multi-pile foundation with higher voltage level adopts external application to reduce resistance, the efficiency of external application of ring wrap is higher than that of pile-by-pile application. The conclusions of this paper can provide reference for actual transmission line design and lightning protection grounding construction.