Adult ceremony, marriage, funeral, and sacrifice are the four traditional life rituals in Chinese Culture. In the history, Chinese culture has been deeply influenced by the Confucianism and preserved traditional etiquette. In Taiwan society, it is also greatly attach to the important issue of "passing ceremony" concept. This concept relates to the strength of the value of life and the sacredness. During a modern funeral ceremony procedure, paying respect to the remains becoming a key process. Therefore, "Dignity of Death" and "Caring for the Body" are both gradually valued by the public. Make up on dead body process is now demanding from the public. It required professional knowledge and technique for a makeup artist. During the process of planning funeral rites, people are taking into the consideration of rituals and customs. People make it very serious in planning funeral ceremony, this also relate to avoid any regrets and unpeaceful in the future for the family members. A better funeral service planning needs to take into consideration upon integration the component of respect the life and their individual custom, by doing this it is able to fulfil everyone's expectation.