Abstract: From the new socialist countryside construction to the rural revitalization strategy, rural construction in mainland China has gradually changed from focusing on material space transformation to cultural revival in non-material field. It is very similar to the evolution process of rural development in Taiwan after World War II which changes from community development based on grass-roots people's livelihood construction to community empowerment focusing on cultural construction and identity cohesion. This paper attempts to review the evolution of public policy and cultural construction in rural areas in Taiwan from community development to community empowerment after World War II, and to summarize the connotation of cultural identity in rural communities of Taiwan from "static protection" to "dynamic activation" in community integration, and from "sensory experience" to "value cultivation" in deep governance. It explores the cultural development strategies of rural construction in mainland China: constructing a "bottom-up" and multi-linkage rural governance system; relying on local resources to explore the rural characteristics with "local spirit"; "people-oriented" and reshaping the value consensus of community, with a view to provide the possible reference for rural construction in the mainland China.