This study surveys the Taiwanese firms in Mainland China who manufacture products mainly for export. The international marketing channel and channel flows are investigated to explore the impact of foreign investment objective, ownership strategy, product category and work division method on channel selection and the type of channel flows. We find that most of them follow the same types of international marketing channel. They centered their home companies on information flow, physical flow, and financial flow of export activities. They control the subsidiary companies in Mainland China with their information power and expert power. The subsidiary company only plays the role of production and involves less in marketing and finance functions.