The dual-head positron emission tomography (PET) systems have an importance role in the preclinical and clinical applications. This paper focuses on developing a simplified model based on distance-driven (DD) and solid angle method to calculate the system response matrix (SRM) for the dual-head PET system. The subsampling schemes, including the subvoxel scheme and multi-DD scheme were introduced. The full width at half maximum (FWHM), coefficient of variation (COV), and contrast were computed and compared with that of using the Monte Carlo (MC)-based and multiray methods. In this paper, the dual-head PET system is configured with a 5 cm separation and 52x104 mm^3 detection area of each head. The size of each crystal is 13x1.89x1.89 mm^3. The results indicate that the rods with 1.0 mm diameter are resolved basically with the 100th iteration when the voxel is virtually divided into 2x2x2 and 4x4x4 subvoxels, which is comparable to that with the MC-based SRM. When the voxel is divided into four cuboid-shaped subvoxels, the rods with 1.0 mm diameter are resolved with the 80th iteration and the COV performs well in the simulation experiment. Overall, the proposed SRM model achieves a good compromise between image quality and calculation time.