Every linguistic school has its own characteristics and is related to some certain social needs and bases on certain philosophical ideas, among which rationalism and empiricism have lasting effects on the development of linguistics. Rationalism and empiricism, in different forms, run through all the history of linguistics, we can say, it is because of the existence of philosophical thoughts that various linguistic ideas can appear. Therefore, when this thesis deals with the relationship between linguistics and philosophy, it covers the links and differences of linguistics and philosophy. When it turns to the comparison of empiricism and rationalism, thesis focuses on the similarities and differences.