The invention relates to a spirocyclic phosphate expansive type low-smoke coating flame retardance cellulose textile and a preparation method of the spirocyclic phosphate expansive type low-smoke coating flame retardance cellulose textile. The preparation method is characterized in that a silicone acrylic emulsion (20%-25%) is used as a base stock, a spirocyclic phosphate intumescent flame retardant (30%-40%) and titanium dioxide (2%-3%) are used as high-temperature packing, ammonium molybdate, molybdenum oxide or compounds of the ammonium molybdate and molybdenum oxide is smoke suppression packing (0.1-0.2%), the matters are mixed and ground into a flame retardance coating according to certain proportions, and the flame retardance coating is coated on the surface of the cellulose textile to prepare the expansive type low-smoke coating flame retardance cellulose textile. The spirocyclic phosphate expansive type low-smoke coating flame retardance cellulose textile has the good effects of uniformly and compactly foaming in the initial stage of burning and forming a fire and heat insulation coated carbon layer structure in the later period of burning and the advantages of long burning resistance time, high mechanical strength, good waterproof and weather resistance and smooth coating surface; and a preparation technology is simple in process and convenient in operation. The waterproof material belongs to the category of a water-based paint, has low smoke and low toxicity and belongs to a green environment-friendly coating. The flame retardance coating can be applied to all the cellulose textiles.