A switching multifunctional metasurface with wideband absorption, cross-polarization conversion, and wideband line-to-circle in the terahertz frequency band is designed based on the phase transition characteristic of vanadium dioxide (VO₂). The simulation results show that when the VO₂ is in the metallic state, the structure has the function of broadband absorption; the absorption rate reaches more than 90% in the range of 3.32 to 8.04 THz, and it has the characteristics of wide-angle incidence and polarization insensitivity. When the VO₂ is in the insulated state, the designed metasurface can realize cross-polarization conversion and broadband line to circular polarization conversion. The linear polarization of 1.85 to 2.76 THz is transformed into cross-polarization, the polarization conversion efficiency is >90 % , and the ellipticity is >90 % for 1.61 to 1.75 THz and 3.06 to 8.37 THz ranges, which can convert line polarization to circular polarization and maintain good efficiency in the polarization conversion function within acceptable incidence and polarization angles. The proposed optical metasurface has great potential in terahertz fields, such as stealth technology, polarization conversion, and radar communication.