Liang Qichao, one of the influential thinkers of modern China, introduced Rousseau’s social contract theory to inform modern Chinese people who were unfamiliar with the concept of freedom, and he thought Kant’s philosophy was necessary to understand the idea of freedom properly. Furthermore he noticed Kant’s aesthetics to recognize the importance of people’s freedom. And he himself was influenced by Kant’s aesthetics to develop his own theory of ‘taste’ to cultivate Chinese people into a new nation. He professed himself as ‘a taste theorist’ and linked morality and taste. Liang Qichao thought it was a taste to “do it even though one cannot do it(知不可而爲), which could be Confucius’ thought. So he hoped the active and vital individual who enjoys their taste could change whole nation into the active and vital nation, and again into the active and vital state. And the expression of vitality was the ‘feeling’ in art for him. It is well known that Liang Qichao’s aesthetics and ‘taste’ theory were influenced by Kant's philosophy, but there is little research on the relationship between Liang Qichao’s and Kant’s aesthetics, as well as Liang Qichao’s aesthetics and his ‘taste’ theory. Therefore, this article aims to deal with Liang Qichao’s aesthetics and ‘taste’ theory, focusing on its connection with Kant’s aesthetics.