All-perovskite tandem solar cells (TSCs) have garnered widespread attention due to their high-efficiency potential and low-cost fabrication processes. However, a significant efficiency gap remains between all-perovskite TSCs (30.1%) and their Shockley-Queisser limit (∼44%), primarily due to a lack of comprehensive understanding of the working mechanisms and design principles for TSCs. Here, we develop rigorous photoelectric coupling simulation models and systematically explore the device physics and working mechanisms of all-perovskite TSCs. Through in-depth simulations, we find that: 1) TSC performance is more sensitive to the interface defects in current-limited sub-cells, while bulk defects in both wide-bandgap and narrow-bandgap perovskites are crucial in limiting TSC performance, regardless of current-matching conditions. 2) The interface defects of perovskite/functional layers (FLs) near intermediate recombination layers (IRLs) have a substantial effect on TSC efficiency, which, however, can be mitigated by a double-layer FL design. 3) The work function of the IRL and the energy levels of adjacent FLs should be well-controlled to balance carrier transport barriers at FL/perovskite and FL/IRL interfaces. Based on these principles, we propose a detailed roadmap to enhance the efficiency of all-perovskite TSCs to 34.15% through collaborative optimization strategies. This study provides valuable guidance for designing high-efficiency all-perovskite TSCs.