Since the founding of the People's Republic of China, the religious corporation system had not been established for a long time. Additionally, during the Cultural Revolution, the management of religion fell into a more difficult situation. Since the implementation of Reform and Opening-up, China has been gradually establishing and improving the religious corporation system from scratch in order to correct the mistakes of the religious policies during the Cultural Revolution. The internal document of the Communist Party of China(CPC)—"Document No. 19 (1982) of Central Committee of the CPC "—formulated new religious policies and officially recognized five religions and seven religious organizations. All others are considered as unrecognized religions (religious organizations) or cults (cult organizations). Guided by such religious policies, China has formed a special model of politics-religion relation,which is called "Zheng Zhu Jiao Cong"(government leads and religion follows), and designed The Dual Religious Corporation System, which is composed of two parts—Religious Organization Corporation System and Religious Venues Corporation System. The difficulty of designing China's religious corporation system lies in how to achieve a balance between the protection of religious freedom and the regulation of religion . The Dual Religious Corporation System plays a role in protecting the lives, bodies, and properties of citizens and maintaining good social order by restricting unrecognized religious organizations (including cults) and religious activities. However, there is a possibility of excessive suppression of the freedom of religious association. In the future,how to Improve the Dual Religious Corporation System will be an important issue in the management of religious affairs in China.