A lot of research results indicate that the main factors affecting percolation features of gas flow include the start-up pressure gradient, slippage effect, and stress sensitivity. And the researchers have found that the start-up pressure gradient, slippage effect, and stress sensitivity have an effect on the productivity of the gas well in the low-permeability gas reservoirs. On the other hand, the low-permeability is often applied to the horizontal well technology in order to enhance the production of the gas well. In view of the characteristic of low permeability gas reservoirs, based on the steady seepage theory and the high speed non-Darcy, by using the coupling of formation percolation and wellbore flow of the horizontal well, taking the influence of the start-up pressure gradient, slippage effect, and stress sensitivity into account, a coupling model of formation percolation and wellbore flow is established, and the distribution of the shaft flow for the horizontal well is discussed by analyzing and calculating examples. The results indicate that the non-linear seepage characteristics have a big effect on the distribution of the shaft flow at the heel of horizontal well. The smaller the wellbore diameter is, and the larger the absolute roughness is, the bigger the decreasing extent of the shaft flow at the toe of horizontal well is, while the bigger the obvious increasing extent of the shaft flow at the heel of horizontal well is. The stronger the heterogeneity is, and the longer the length of the horizontal well is, the larger the decreasing extent of the shaft flow of horizontal well is.