“Inheriting Qin” and “over-Qin” seem to be contradictory, but they are in the process of state construction in the Western Han Dynasty. At the end of the Qin Dynasty, Liu Bang Group competed with a group of men and in the subsequent construction of the “Han system”, on the one hand, based on the land of Qin, using the people of Qin and inheriting the system of Qin. On the other hand, it criticizes the brutality of Qin government and the organizational structure defects existing in the bureaucratic system. On the one hand, the unified centralized imperial regime created by the Qin Empire is the most appropriate system at that time, and “bearing Qin” can be said to be the best choice for Liu Bang to cope with the reality. In addition, the core of Qin system was to establish the supremacy of imperial power, and “inheriting Qin” could realize and satisfy human nature’s covetousness for power, especially imperial power, so it also became the inevitable choice of Liu Bang’s regime. On the other hand, “over Qin” not only aims to take Qin as a reference, correct Qin’s deviation and avoid Qin’s disaster, but also can make Liu’s regime, which originally won by “force”, thus have moral legitimacy.