A liquid crystal panel and manufacturing method thereof are provided. The liquid crystal panel includes: an array substrate provided with thin film transistors; a color filter substrate provided with primary photo-spacers and secondary photo-spacers. The primary photo-spacers correspond to the thin film transistors. Stage differences between the secondary photo-spacers and the primary photo-spacers decrease from the center of the panel to the boundaries thereof. Liquid crystal is filled within space between two substrates, which are then sealed. By applying a design that utilizes stage differences between the primary and secondary photo-spacers being different, optical performance decrease caused by non-uniform box thickness in different regions is prevented.