Currently, the safety and efficiency of laparoscopic surgery for rectal cancer have been confirmed by large amount of evidences. Laparoscopic surgery has been commonly applied in the treatment for low rectal cancer. Sphincter preservation is a highly concerning issue for patients and surgeons during rectal cancer surgery. Sphincter-preserving surgery should be based on the R0 resection. The article reviews the application of laparoscopic surgery for low rectal cancer and the choice of operations for sphincter-preserving surgery.