People tend to see the material you use for comedy as a reflection of your personality. Learning the right material for the right audience can help you come off as funny without alienating or offending others.  Context is key. Where is it you're trying to be funny? Do you want to be the funny guy at work or school? Or are you looking to be the breakout sensation in your local improv troupe? Lighthearted, non-controversial material is best for a professional audience while laughing off slightly edgier subjects might win you favor in the world of professional comedy.  Remember, what you joke about is a reflection of you. If you tend to mock recent tragedies or controversies, people may feel uncomfortable around you. Being edgy can be a positive for a comedic career, of course, but if you're new to comedy it might be best to stick with lighter subjects until you get the hang of making people laugh.  Appropriate material can be found anywhere. People tend to appreciate those who find humor in a host of subjects. Try and see the funny side in aspects of day-to-day life. Anything from riding a bus to pouring your morning coffee can be used as fodder for humor. A great way to build your sense of humor is by exposing yourself to things that are funny. It's hard to force being funny but you tend to unconsciously take on traits of media you view. Just like writers become better writers through reading, immersing yourself in humorous material can help hone your sense of humor.  Watch funny clips of people online. Many YouTubers incorporate humor without explicitly telling jokes.  View funny movies and television shows. Late night talk show hosts are often funny through observational humor and funny, candid responses to their guests rather than overtly telling jokes.  Listen to funny podcasts and hang around people who enjoy laughing. Observe how people react in day-to-day life. You can gauge the type of material people find funny by doing some basic people-watching. Go to a coffee shop and watch people banter with...

TL;DR in Chinese:
了解哪些素材适合搞笑。 让自己接触有趣的事物。 留意人们的反应。