In this study, we have facilely developed a SnO2-based electrocatalyst (SnO2-VO@N-C), which can combine together the favorable structure features of oxygen vacancies, porosity, and full-coating with N-doped carbon layers (N-C). Our experimental and theoretical calculation results indicated that with the facile engineering of oxygen vacancies and the full-coating of the N-doped carbon layer, the adsorption/activation of CO2 and charge transfer can be promoted in the CO2 reduction process, making SnO2-VO@N-C the electrocatalyst with improved activity and selectivity (FEHCOOH = 84%) toward the reduction of CO2 to HCOOH.