Fine gradation in criminal punishment is often hard to achieve. Most researchers believe the purpose of punishment is the guideline principle of sentence. Therefore, this paper firstly introduces the most common purposes of punishment and German theories of sentence, collectively called "Strafzumessungstheorien" which are developed to solve the contradictions derived from different punishment purposes. Further, this paper presents the idea of sentencing procedure, which is developed for the convenience of practical operation. At last, the advantages of constructing sentencing theories and practicing sentence procedure in Taiwan are discussed.