Speaking of the legislative evolution and practical operation for the system of community corrections, Taiwan is superior to China whether from the aspect of legal system or of practice. Nevertheless, following the growth and decline of economic and social developments between the cross-straits, China has recently learned on and on the theory and experiences of practical operation, regarding the community corrections, from countries around the world including Taiwan, that such efforts made by China on the reformation of legal systems and the active actions on the innovation or experiments (units) thereof, can be taken for references and learned as a lesson by Taiwan, in spite of the fact that improvements are still urgently required for China on some deficiencies. Given the above, this paper will discuss first the change on the legal system of community corrections in China, with analysis on its status of implementation for the community corrections. Finally, discussion will be made about the features and superiority for China in terms of the community corrections such that Taiwan may consider and take reference, thereby Taiwan can improve the traditional work of community corrections over shortages and increasing efficiency.