Abstract: The doctrine of the cultivation stages of Tibetan Buddhism is characterized by “the paths of the three levels of learners”, that is, the path of learners at lower level, that of those at middle level and that of those at upper level. By contrast, the doctrine of the cultivation stages of Chinese Buddhism is characterized by “the perfect path” with three principles of equal significance, that is, the principle of perfect achievement, that of perfect conclusion, and that of perfect fusion. By analyzing, interpreting and comparing, this paper finds that there are prominent “five differences and five similarities” between these two Buddhist traditions. Five differences lie in the judgment and division of teachings, systematic structure, the degree of complexity and the emphasis on sudden enlightenment or gradual cultivation, contents, and the proportion of the practice of Tantrism. Five similarities lie in the practice of judging and distinguishing Buddhist teaching, the criteria of such judgment, core elements, comprehension of teachings, and the perspectives of Madhyamaka and Yogacara. However, the differences and similarities are relative. The structures, contents and systems of Tibetan and Chinese Buddhism are so complex that sometimes they are opposite to each other while sometimes similar to each other and many questions can only be clarified in particular contexts.