Wang Chong takes the natural inaction of Taoism as the purpose of his argument, and takes "heaven" as the highest category of his view of heaven. With "Qi" as the core category, the natural gasification of vitality, essence and harmony constitutes a huge universe generation model, which is opposite to the theory of induction between man and nature. It shows the characteristics of Taoism, which advocates nature of life and death, thin burial and rebelling against deified Confucianism. He verified his remarks with facts and made up for the defects of Taoism. It is an important inheritor and developer of Taoist thought in Han Dynasty.