Since China opened up land investment to Taiwan in 2009, its benefits, whether in the amount of investment, the mode of enterprise cooperation and the creation of local employment, have achieved certain results. For Taiwan, opening up the mainland capital not only has the purpose of providing local employment opportunities, introducing capital or technology, strengthening the industrial division between the two sides of the Taiwan Strait, expanding output value and tax revenue, and expanding the mainland market, but also helps to maintain the normalization of cross-strait economic and trade, help Taiwan to obtain employment and promote Taiwan's economic growth. Export momentum is also conducive to regional stability across the Straits and further enhance Taiwan's overall competitiveness. At present, Taiwan society still has different opinions on the investment of Chinese funds enterprises in Taiwan, but it is certain that with the rise of China's economy and the expansion of foreign investment, Taiwan is more and more difficult to avoid the influence of Chinese factors. However, since the opening-up of the government to the mainland, the two sides have changed the situation of "one-way investment" to "two-way investment", making Taiwan-funded enterprises do not have to go to mainland China to cooperate with Taiwan through the mainland investment. On the one hand, Taiwan's industrial strength is rooted, on the other hand, Taiwan's market is enlarged to achieve mutual benefit and win-win. Since the re-rotation of political parties in 2016, President Cai has repeatedly stressed that the government will "maintain the status quo" in cross-strait relations and handle cross-strait affairs in accordance with the Constitution of the Republic of China, the Regulations on People's Relations across the Straits and related laws; up to now, the official consultation mechanism between the two sides has been interrupted, while the service and trade agreement has not yet been adopted on the basis of cross-strait supervision regulations. However, the failure and the shelving of the regulations of the Free Economic Demonstration Zone have led many land-funded enterprises to believe that our situation tends to limit the amount of land-funded investment in Taiwan, which is still not the right time to invest in Taiwan at this stage. But for Taiwan, foreign direct investment has the most direct and positive effect. It can not only inject fresh water into Taiwan's market, but also enhance employment opportunities and market growth momentum, and even promote export order growth. Opening up land-funded enterprises to Taiwan will help to establish cross-strait relations towards normalization. In order to introduce Chinese funds, Taiwan should think about "how to promote cross-strait industrial cooperation" and deepen cross-strait industrial cooperation while letting Chinese enterprises know Taiwan better. Because in the past, cross-strait industrial cooperation was one-way, and Taiwanese businessmen developed in mainland China. However, how to create orderly cross-strait cooperation, complementary advantages and create the greatest niche for Taiwan is the ultimate goal of the policy of opening up Chinese funds to Taiwan.