The electrical anisotropy of the earth is universal, and the theoretical research and practical application of electromagnetic method are mostly based on the assumption of isotropic theory. Therefore, it is very necessary to study the response characteristics of electromagnetic field based on anisotropic theory. Starting from Maxwell's equation, this paper derives the partial differential equations of the magnetotelluric field under two-dimensional tilt anisotropy, and uses the finite element method to perform numerical calculations on a series of designed two-dimensional anisotropy models. The results show that whether changing the anisotropy coefficient or changing the dip angle can cause significant changes in the apparent resistivity and phase curves. And due to the influence of dip angle, the apparent resistivity curves are asymmetric in space. The results provide theoretical basis and technical guidance for the processing and interpretation of magnetotelluric data.