As an ongoing Christian movement, the Pentecostal/Charismatic movement has generally been accepted into Taiwanese Christianity. This movement has brought with it a spiritual renewal and a focus on virtue, yet also an anti-intellectual tendency. There is a notable lack of relevant theological reflection within the movement. There have been attempts by non-Pentecostal/non-Charismatic ministers and scholars to critique the movement, but they have done so using their own theological traditions. In some cases, these critiques have failed to sufficiently understand the theological significance of this movement. These groups view the movement as a problem for the contemporary church. However, this paper argues that the Pentecostal/Charismatic movement is filled with as-yet undiscovered theological resources. Pentecostals and Charismatics must develop their skills in theological reflection, which will help the movement mature. This paper will examine the present context of the Taiwanese Pentecostal/Charismatic movement and argue for increased theological reflection using the concept of the Pentecostal spirit, and making reference to recent theological issues in Pentecostal scholarship in Taiwan.