The invention discloses a gear speed reducer capable of achieving flexible impact. The device comprises a gear shifting shaft arranged on two racks, two conical faces are symmetrically arranged at theposition, between the two racks, of the gear shifting shaft, the sides, with the large area, of the two conical faces are tightly attached, the two conical faces are provided with a third constant mesh gear and a fourth constant mesh gear correspondingly, the third constant mesh gear and the fourth constant mesh gear are matched with the two conical faces, a first constant mesh gear is engaged with the third constant mesh gear, the first constant mesh gear is engaged with an input gear, a second constant mesh gear is engaged with the fourth constant mesh gear, the first constant mesh gear andthe second constant mesh gear are fixedly connected through a shaft, one free end of the gear shifting shaft serves as an output shaft, and an output wheel is connected to the output shaft. Disengaging and engaging of the gear shifting shaft and the gear are used for gear shifting, gear shifting in the motion can be achieved, the structure of a speed change mechanism is simplified, impact in thegear shifting process can be greatly reduced, and the defect of the traditional speed change mechanism can be effectively overcome.