The present invention provides a bottom-hole impact-rotation stepping combined unloading rock-breaking efficient drilling system, including a housing, a drive assembly, a universal joint, a transmission shaft, a rotational impact assembly, and a drill bit; the transmission shaft is connected with the housing; the rotational impact assembly includes a rotational transmission assembly for conveying a rotational power to the drill bit and an impact assembly for providing a high frequency axial impact power to the drill bit; when the rotational transmission assembly rotates along with the transmission shaft, the impact assembly applies a high frequency impact force along a drilling axial direction to the rotational transmission assembly; an annular drill bit is disposed at an outer end of a drill bit body of the drill bit; a central drill bit is slidably disposed on an inner ring end surface of the annular drill bit; an inwardly-recessed cylindrical region is formed between a head end of the annular drill bit and a head end of the central drill bit. The present invention further provides a bottom-hole impact-rotation stepping combined unloading rock-breaking efficient drilling method. In the present invention, with entire structural disposal, stepping rock-breaking, bottom hole unloading and impact-rotation drilling can be achieved at the same time, greatly increasing the rock-breaking drilling efficiency.