A low-temperature device for separating and purifying gas based on a small-sized low-temperature refrigerating machine includes a primary, secondary and quaternary heat exchanger, at least one small-sized low-temperature refrigerating machine, and at least one liquid collecting tank. The small-sized low-temperature refrigerating machine includes a first cold head and a second cold head, the secondary heat exchanger is provided on the first cold head to form a primary cold head heat exchanger, the quaternary heat exchanger is provided on the second cold head to form a secondary cold head heat exchanger, a mixed gas outlet is connected to an inlet of the primary cold head heat exchanger. By using primary and secondary cold heads of the small-sized low-temperature refrigerating machine as cold sources, gases having different condensing temperature are liquefied and solidified separately, and two or more gases can be separated and purified at a lower cost.