Abstract: With the promulgation of the Revised Medical Regulations of Shenzhen Special Economic Zone in 2022, the legal effect of living wills has been recognised for the first time in China's legislation, which has sparked widespread concern and discussion across society. At present, the improvement of the living will system must start from the difficulties encountered in practice, focusing on creating a favourable environment for the implementation of the system, further improving the specific operation procedures of living wills, and at the same time improving the social supply capacity of hospice care, so as to better safeguard and protect the fundamental rights and interests of patients at the end of their lives.