Chinese culture collects the most profound spiritual pursuits of Chinese nation, and contains rich moral resources. Taoism’s life ethics based on the respect for people’s life emphasizes recovering one’s original simplicity, being humble, being modest and not fighting, and governing by doing nothing that goes against nature. Taoism’s life philosophy contains the most permanent life ethics. Taoism’s philosophy has a great inspiration in maintaining people’s inner freedom in a world which is full of proliferation of material and the human alienation. However, it is not a universal ethics which can be promoted and executed.