Abstract：Based on the theory of "All diseases are due to the disorder of qi", it is believed that the smooth flow of qi is the basis for the normal function of the ear orifice, and "qi stagnation" is the core pathogenesis of neurological tinnitus, while emotional and mental disorders are important triggering factors for neurological tinnitus.The treatment is based on the principle of promoting qi and relieving depression, and the specific treatment technique is Low Resistance Thought Induction Psychotherapy（TIP），in order to provide new ideas and new methods for the treatment of neurological tinnitus.