A magnetically controlled digestive tract liquid collection system and a capsule are provided. In an assembled state, with the constraint of a limit structure formed by a rotation limiting pin on an inner shell of the capsule and a rotation limiting slot in an outer shell of the capsule, and an angle exists between the N-S directions of a first magnetic cylinder and a second magnetic cylinder, a torque is present between the two magnetic cylinders, which makes parts inside the capsule tightly coupled. When an external magnetic field is applied, at least one or both of the two magnetic cylinders rotate under the action of the external magnetic field. When the external magnetic field is applied, the liquid inlets are in opened state, and when the external magnetic field is removed, the liquid inlets are in closed state.