The present invention relates to the technical field of fracturing sleeve systems, and more particularly to a precise fracture-creating intelligent fracturing sleeve system and its implementation method. For the first opening of each stage of openable and closable intelligent fracturing sleeves, the implementation mode of independently opening or closing any stage of intelligent fracturing sleeve, or the need to open or close multi-stage sleeves during production, different intelligent tags and matched tools are adopted. This enables infinite-stage, more efficient and precise fracturing and fracture creation in unconventional oil and gas wells, thereby optimizing the production effect of oil and gas wells. Meanwhile, the system is capable of non-water plugging operation for pay zones in the later production period.