Highly efficient and stable perovskite/heterojunction tandem solar cells (PTSC) have been jointly investigated in both academic and industry. Achieving efficient solar energy utilization by assembling structural layers with different bandgaps (Eg) in an optical sequence is the original design strategy for PTSC. Through the rational distribution of the absorption spectra of each layer, the PCE of PTSC can theoretically be increased to more than 40%. At present, the efficiency advantage of small-area PTSC is well-established, but there are still many challenges in the commercialization of solar cell efficiency and stability. Therefore, this study considers the twoterminal (2T) and four-terminal (4T) stacking methods as the main structural lines and focuses on the optimal design of the key structural layers of PTSC, bandgap regulation, additive regulation, optimization of interlayer transport, and optimization of the module interconnection and encapsulation methods. Based on the existing research results, the key problems and solutions affecting the efficiency and stability of PTSC are summarized and outlooked, aiming to provide directional solutions to the key problems in the structural design of PTSC. In addition, from the application perspective, it is proposed that before the stability problem of the perovskite is fundamentally solved, the 4T PTSC is more likely to achieve product iteration and industrial efficiency improvement, expecting to take the lead in commercialization. This work focuses on commercialization advancement and practical application, the perspective of which is more in line with the market trend, close to the industrial demand, and is expected to provide an important reference for academia about the commercialization of PTSC.