A liquid crystal panel includes a first substrate, a TFT layer located on the first substrate, a color resist layer located on the TFT layer, a photospacer layer located on the color resist layer, a protective layer located on the color resist layer and the photospacer layer, a via hole penetrating the color resist layer and the protective layer, a pixel electrode layer formed on the protective layer and electrically connected to the TFT layer with the via hole and a second substrate oppositely located to the first substrate, and one or more color resist material in the photospacer layer and the color resist layer are the same, and the photospacer layer and the color resist layer are formed at the same time during a manufacture process.