The frequent engagement between standard Mandarin and Taiwanese Minnan introduces many variety, we call this as Taiwan Mandarin. The variety is divided into two subgroups by age level, that is, ”old stratum” and ”young stratum”. Because of the difference between social network and speech community, old stratum Mandarin is impact more deeply by Taiwanese Minnan, as it is the fundamental substratum of old stratum. On the arbitrary, young stratum is impact more deeply by standard Mandarin as both Taiwan Mandarin and Taiwanese Minnan build up the fundamental substratum of young stratum. These two language strata have large heterogeneities and should be discussed separately. In contact with Taiwanese Mina, the phoneme system of standard Mandarin change a lot. It introduce not only the specific tongue transfer but also the whole systematic varieties, like combination of different phoneme and structure change of phoneme.