We must pay more attention to religion issues when we are now reconstructing culture. Firstly, we must have a correct understanding of religion, which is in the position of traditional culture. And we can see religious factors such as Buddhism, Taoism, and so on. They are made up of traditional culture's important connotation. Secondly, we also have a correct understanding of Marx and Engels' exposition on religion criticism. Only when we know the theory clearly can we analyze religion issues scientifically, and positively guide religion, which should suit the socialist system. Religion should have correct position in the socialist new cultural system in China. Thirdly, religion is regarded as a kind of cultural form. In China, it takes on kinds of complicated positions. So, during the cultural reconstruction, we must keep on the theory of "positive guiding" and bring its initiative into full play.