With the rise of China, it has become one of the world's great powers and gradually revealed its global influence by employing the United Front Work (UFW). Regarding the strategy toward Taiwan, China utilizes UFW as well. Since Taiwan lifted the ban on traveling to China in 1987, the frequent cross-strait exchanges in economic, trade, and cultural areas are more active than ever. After Xi Jinping took power, he is keen on promoting Chinese culture. As a result, the UFW targeting Taiwan focuses on increasing Chinese cultural identity and the emotional connection between the two sides of the strait. In addition, China uses cultural exchanges and rolls out the preferential measures not only to penetrate the youths and citizens, but also to divide society in Taiwan By using literature analysis, this paper aims to review the development of the China's cultural UFW. Further, the approaches of cultural UFW targeting Taiwan under Xi Jinping's administration are comprehensively discussed and its purposes and influences are also analyzed.