The comparison between German Idealism and new confucianism in the early philosophy of Tang Chun-i is tackled and the parallel between the three moments of the development of German Idealism and the new confucianism is examined: (1) On the one side there are the three moments of the development of the Kant's ethics of "Autonomie", Fichte's philosophy of transendental "Tathandlung" and Hegel's philosophy of "Geist" (2)On the other side there are the three moments of the development of Chu Hsi's (朱子) teaching of the Reason (理), Wang Yang-ming's (王陽明 ) "Realization of liangchih" (致良知 ) and Liu Tsung-chou's (劉宗周) doctrine of moral mind and practice and his critique of Wang Yang-ming. This paper try to explain: This parallel between German Idealism and new confucianism is the key of the breakthrough of the early philosophy of Tang Chun-i.