Abstract: The essence of ideological and political theory course is not only the basic theoretical problems of ideological and political education, but also the regularity of ideological and political teaching. To deeply understand the spirit of General Secretary Xi Jinping's important speech and scientifically grasp the essence of the ideological and political theory course, is to accurately understand the scientific connotation of the ideological and political theory course as reasoning things out in the specific context of Xi's important speech, in the established essence of value and goal domain, and in the focuses on clarifying the essence of the teaching process of Ideological and political courses as reasoning things out, and is to make clear the ″seven principles″ of Ideological and political courses. In the philosophical context, the dialectical relationship should be clarified between ″Tao″ and ″reason″ in reasoning and the universality and particularity of reasoning in ideological and political teaching grasped. In the real context, realizing the essence of reasoning in ideological and political theory course lies in teachers, and their enthusiasm and initiative. Therefore, the problems should be solved concerning teachers' attention to ideological and political theory courses at the conceptual level, the problems of teachers' adaptation at the strategic level, the problems of teachers' hard teaching at the tactical level, and the problem of teachers' security at the implementation level.