“Small incision” legislation is a specific requirement put forward by the CPC Central Committee and the National People’s Congress for local legislation in the new era to reform the legislative form and enhance the legislative practicality. Since the concept was put forward，a lot of legislative practices of the Standing Committee of the National People’s Congress and people’s congresses in various regions turn out. There is no authoritative explanation on what is a “small incision” with flexible legislative forms，and there are differences of understanding in practice. The instructions given by the party and state leaders on this issue provide a logical starting point and criteria for understanding the connotation and extension of “small incision” legislation. And the legislative practices of local people’s congresses provide positive and negative practical evidence for grasping the characteristics of “small incision” legislation. In “small incision” legislation，there should be no tedious forms，vague contents，generalized problems or conflicting expressions.