linguistic:translation
Relations with the PRC

The Mainland Affairs Council (MAC) of Taiwan is responsible for relations with the PRC, while the Taiwan Affairs Office (TAO) of the PRC is responsible for relations with Taiwan. Exchanges are conducted through private organizations both founded in 1991: the Straits Exchange Foundation (SEF) of Taiwan and the Association for Relations Across the Taiwan Straits (ARATS) of the PRC.

The PRC's One China principle states that Taiwan and mainland China are both part of China, and that the PRC is the only legitimate government of China. It seeks to prevent or reduce any formal recognition of the ROC as an independent sovereign state, meaning that Taiwan participates in many international forums as a non-state member under names such as "Chinese Taipei". The PRC suggested the " one country, two systems " employed in Hong Kong as a model for peaceful unification with Taiwan. While it aims for peaceful reunification, the PRC does not rule out the use of force. The political environment is complicated by the potential for military conflict should events outlined in the PRC's Anti-Secession Law occur, such as Taiwan declaring de jure independence. There is a substantial military presence on the Fujian coast as well as PRC sorties into Taiwan's air defense identification zone (ADIZ).

In November 1992, the ARATS and SEF held a meeting which would later become known as the 1992 Consensus. The SEF announced that both sides agreed that there was only one China, but disagreed on the definition of China (i.e. the ROC vs. PRC), while the ARATS announced that the two agreed on the One China principle, but did not mention differences regarding its definition made in the SEF statement. In 2019, Tsai Ing-wen rejected the 1992 Consensus. She stated that there is no need to talk about the 1992 Consensus anymore, because this term has already been defined by Beijing as "one country, two systems."