英文摘要:Since Taiwan government had lifted the ban of communication with Mainland China in 1987, the number of Taiwan people who travel to Mainland China has been increasing with rapid growth of tourism between the Taiwan Strait. Cultural tourism which refers to ancestor worship ceremony and cultural educational movement is the major style among all kind of activities, and Matsu-related interaction and development could be the most prosperous. It is neither hindered by rigid political situation of the two sides, nor influenced to grow further. Most folk religions in Taiwan came from south Fujian, and Matsu culture is no exception; therefore, the believer is quite numerous and has held various worshiping activities in Fujian every year. And which offers China opportunities to stretch out hands in this area in order to eliminate gap with Taiwan people by cultural maneuvering and find an effective solution to ingratiate them. Activities such as Meizhou Matsu surrounding in Taiwan may be a method for cultivating popularity; pushing forward “religious direct link” intents to create confrontation between people and government; impelling to enlist temples in Taiwan to join its organizations which are with united front intention; encouraging Taiwanese people to participate in Matsu-related religious function for striving for their identification and thus, hopefully, to break through political deadlock of the Taiwan Strait. The paper intents to start with religion and related policies applied by the two places, and then objectively reason China’s problems and solutions in the interaction processes. Further, tries to prove that religion policies merely work as China’s tools for the future unification in reality, instead of friendliness or “good will” on the surface.