“Tomb-flattening of Zhoukou” affair triggered widespread social attention，and also caused profound reflection on reform of funeral and interment in the countryside. In face of the “Being buried is an auspicious omen” national customs in Han nationality，what attitude should legislation adhere to？Whether or not does the constitutional equality include the equal respect for all kinds of ethnic customs？Whether or not is the funeral legislative value judgment accurate to the traditional burial and cremation？In my opinion，the game result between the funeral legislation and the funeral customs should achieve the level of harmony and balance，that is，trying our best to find a balance between the legislation and the customs in pursuit of the “economizing land and respecting for the folkways” win-win goal！.