Abstract: Innovation and entrepreneurship are important strategic measures to promote rural revitalization, and proactive fiscal policies are the key to ensuring high-quality development of rural innovation and entrepreneurship. By using literature analysis method, this paper analyzed and summarized the difficulties and problems faced by current fiscal policies in promoting rural innovation and entrepreneurship development, and proposed practical paths for optimizing proactive fiscal policies to promote rural innovation and entrepreneurship development. Research had shown that, the development of rural innovation and entrepreneurship based on a proactive fiscal policy perspective should be achieved through increasing government investment in public infrastructure, establishing a “finance minister system” to form a multi-level regulatory mechanism, actively exploring new collaborative support and cooperation models, etc., in order to effectively promote the high-quality development of rural innovation and entrepreneurship, and ultimately make greater contributions to the realization of the strategic goals of rural revitalization in the new era.