Abstract: Transcendental and transcendent, and accordingly, transcendentality (transzendentalität) and transcendence, are the central concepts of Husserl’s transcendental phenomenology, and an accurate understanding and grasp of these two closely related concepts is crucial to understanding the work, nature and purpose of Husserl’s phenomenology, especially his achievements in epistemology. Phenomenology has become influential discipline in the Chinese academic world, but there is still a need for more in-depth, detailed, and systematic research and examination at the basic level in order to accurately understand and grasp the fundamental purposes, core ideas, and basic nature of Husserl’s phenomenology. At the same time, the debate over the Chinese translation of this set of terms reveals, to a certain extent, certain theoretical weaknesses in the Chinese study of phenomenology, and the analysis of these debates helps to uncover the reasons for the emergence and formation of these weaknesses.