This paper explores the effects of cross-strait service trade agreement on Taiwan's trade balance. Trade in services included cross-border supply, consumption abroad, commercial presence, and presence of a natural person. Barriers to trade in services, including: market access controls, discriminatory business conditions, foreign investment restrictions, and restrictions on movement of natural persons. It is more difficult to collect statistics of trade in services than to collect statistics of trade in goods. As the two sides signed the Agreement on Trade in Services bilateral trade in services makes about as tariff reduction, thus increasing Taiwan's Mainland China service trade export value, while trade in services in Taiwan from mainland China has also increased the amount of imports, and promote economic growth in Taiwan and mainland China.