This research mainly investigate Tang Junyi's Confucianism and Buddhism thoughts, and focus on “existence of life” and “spiritual realm”. Expecting to know Tang Junyi how to interpret new philosophical system through Confucianism and Buddhism. Especially Tang Junyi deeply comprehend Confucianism, Hua-yen Buddhism and Yogācāra Buddhismt, it’s an important feature of his thoughts. This research also uses the literature research method and the philosophical research method, let we realize Tang Junyi emphasizes traditional literature and philosophical concepts. Through this research, we can understand Tang Junyi thinks traditional literature and philosophical concepts are very important, and how to use Confucianism and Buddhism as the theoretical content of spiritual activities.