Abstract: As the revised Medical Regulations of Shenzhen Special Economic Zone was officially promulgated in 2022, China recognized the legal effect of living wills for the first time in legislation, which also triggered widespread concern and discussion in the whole society. Due to the influence of traditional culture, legal system and medical service supply, there are many challenges in the practice of living wills. Now, the improvement of the system of living wills should start with the problems encountered in practice, focus on creating a good system implementation environment, further improve the specific operating procedures of living wills, and improve 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.