Abstract: The course of Taiwan's rural construction, the evolution and adjustment of the main policy line were reviewed in this paper, and the trend of Taiwan's rural construction policy was analyzed, thus to provide some inspiration for the implementation of rural revitalization strategy in Fujian. The rural construction in Taiwan has gone through the four stages:starting, developing, innovating and upgrading. The three major policy measures were carried out step by step and mutually reinforcing, including the community construction with the focus on ″village cultural development″, the rural regeneration with the focus on ″rural sustainable development by using gentle methods and force″, and the local creation with the focus on ″balancing the gap between the urban and rural areas and guiding the creativity″, thus to accelerate the internal driving force of rural construction from the aspects of promoting mode, manpower cultivation, diversified cooperation and multi-line parallel progress. It has reshaped the rural landscape in Taiwan and inspired the restructuring of rural elements. Through the long-term and gradual progress, the rural areas in Taiwan have formed their unique rejuvenation patterns.