After polymer flooding, a low-resistant dominant seepage channel forms at the bottom of the high-permeability reservoir, which is extremely disadvantageous for further enhanced oil recovery. In this study, we proposed a new method to plug the dominant seepage channel after polymer flooding, through fracturing–seepage–plugging using a solid-free plugging agent, which can achieve deeper and further regional plugging. This method involved dissolving the crosslinking agent and stabilizer in the water-based fracturing fluid (hereinafter referred to as the fracturing plugging agent) and transporting it to the target reservoir through hydraulic fractures. The fracturing plugging agent percolated into the deep part of the reservoir under the action of fracture closure pressure and gelled with the residual polymer in the formation to achieve deep regional plugging of the advantageous channel. To study the percolation law of fracturing plugging agent in the dominant channel, high-pressure displacement experiments were conducted using natural cores under different permeability and concentration conditions of the fracturing plugging agent. The results showed that the percolation rate of the fracturing plugging agent was almost linearly related to reservoir permeability. Due to the formation of micro-fractures and crosslinking reactions, the percolation rate first increased and then decreased to a stable state. After a certain period, the pores were blocked, resulting in a sharp decrease in the percolation rate and then decayed. In addition, the higher the concentration of fracturing plugging agent, the better the core plugging performance. Moreover, when the concentration of fracturing plugging agent injected into the core exceeded 3,000 mg/L, the core permeability increased, and the breakthrough pressure evidently increased three to four times. On the basis of this, rheometer tests, scanning electron microscopy (SEM) observations, and mercury intrusion tests were performed to evaluate gelation performance, shear effect, and pore retention morphology of the crosslinking system made by mixing the injected plugging agent and residual polymer in the reservoir. The results showed that the shear action could reduce the gelling property, and the concentration of fracturing plugging agent should be >3,000 mg/L to meet the requirements of gelling. Furthermore, the viscosity of the crosslinking system reached the peak value at approximately 72 h, forming a network space structure of layered superposition, thereby increasing viscosity by 40–50 times. Finally, SEM images revealed that after the fracture plugging agent was injected into the core, the micelles were mostly concentrated in the front and middle sections. The average pore radius of the core decreased by 8.620 μm, and the average porosity decreased by 54.85%.