Abstract: The article is devoted to the theoretical aspects of the problem of expressing linguocultural features, value orientations and aspects of the development of the linguocultural potential of euphemisms of the thematic group «death» in Russian and Chinese proverbs. The purpose of the study was to identify the specifics of the use of euphemisms of the thematic group «death» in Russian and Chinese proverbs in the context of the linguocultural conditionality of euphemisms. The object of the study is the euphemisms of the thematic group «death» in Russian and Chinese proverbs. The subject of the research is linguocultural features and linguocultural potential of euphemisms of the thematic group «death» in Russian and Chinese proverbs. The study used methods of analysis of scientific research literature, linguoculturological analysis of language units, structural and comparative analysis; descriptive methods, including sampling and analysis of linguistic material, etc. The main conclusions of the study are: euphemisms of the thematic group under study do not have the same expression in Russian and Chinese, since these ethnic groups are characterized by a non-identical worldview (in the field of axiology, philosophy, religion); aspects of the development of the linguocultural potential of euphemisms are due to the specifics of the ethnocultural attitude to this phenomenon. The author's special contribution to the study of the topic is to identify the specifics of the value orientations of the euphemisms of the thematic group «death», which are defined through oppositions that objectify ideas about this phenomenon. The scientific novelty of the study lies in the fact that for the first time an analysis of the euphemisms of the thematic group «death» was carried out in the framework of identifying their linguocultural conditionality, value orientations, as well as the linguocultural potential in Russian and Chinese proverbs.