The Yulin gas field represents a typical multi-layer tight sandstone gas reservoir, and its significant plane and vertical heterogeneity have a notable impact on the efficient development of the reservoir. To address the challenge of ‘low production from one well, multiple layers, and single layer’ in reservoir development, an efficient development scheme suitable for multi-layer combined gas reservoir is proposed by integrating with the geological characteristics of a multi-layer combined gas reservoir. This scheme encompasses the distribution of residual gas in multi-zone reservoirs, factors influencing reserve utilization, and a flexible production management strategy. Subsequently, the proposed development scheme is validated and optimized using numerical simulation and field testing methods. Finally, cumulative gas production under different schemes is compared to demonstrate that a rational multilayer combined production gas reservoir development scheme can significantly enhance reservoir recovery with promising practical application prospects. This study offers valuable guidance for the development and management of multi-layer combined gas reservoirs.