The invention belongs to the technical field of tobacco processing and relates to a method for preparing basic material of a tobacco thin sheet, namely tobacco stem cellulose through the microbial solid fermentation process. Microbes including high-yield prolease, pectolase, ligninase, amylase and other enzymes are selected, and tobacco stems, tobacco smalls and crumbled tobacco are taken as raw materials for preparing microbial seeds, the prepared microbial seeds are inoculated into the tobacco stems for performing solid fermentation, soaking the tobacco stems after fermentation in buffer solution, further performing enzymolysis for degrading the tobacco stems after the enzymolysis, proteins, lignin, pectic substances and other macromolecular substances into micromolecular substances which are easy to be separated from cellulose type substances in the tobacco stems, and further stirring, pulping, filtering and separating for getting water-soluble extract and water-insoluble celluloseof the tobacco stems. The method has the advantages of being simple in process, saving energy, reducing equipment investment and improving the synthetic quality of the tobacco thin sheet, and can greatly reduce the residual quantity of the proteins, pectin, starch and other macromolecules in the tobacco thin sheet.