Abstract: The high-steep complex structural belt in the Sichuan Basin is characterized by "dual complexity" seismic geological conditions with severe surface relief and large variations in the near-surface formation dip angles. Traditional isotropic imaging methods do not meet the high-precision imaging requirements. This study employed the finite-difference wave equation method to numerically simulate near-surface anisotropy, establishing a near-surface velocity model containing Tilted Transverse Isotropy (TTI) media. Using forward modeling simulation data, we applied the topographic Kirchhoff prestack depth migration technique to compare the imaging effects between the isotropic and anisotropic migration methods. The results show that: (1) Near-surface anisotropy significantly affects seismic wave propagation time and path, with wavefront propagation speed increasing notably when anisotropy is considered; (2) Ignoring near-surface anisotropy leads to an inability to flatten common image gathers and severely degrades imaging quality for high-steep structures and underlying formations; (3) Among the anisotropic parameters, the ε parameter and formation dip angle were found to have the most significant impact on imaging quality. Conclusions: This numerical study confirms that accurate near-surface anisotropic modeling is a key factor for improving imaging quality in the high-steep complex structural belts of the Sichuan Basin.