After the legislation of the Food Safety Act in 2009, China continued to promulgate regulations on food safety, and amended the Food Safety Act significantly in 2015. In food governance structure, the new law changes the past complex structure that separate jurisdictions according to the stages in the food manufacturing and delivering process, simplifies jurisdictions, and makes the CFDA independent from the health administration ministry, which is a landmark innovation. In terms of food standards, the new law raises the status of the national standards, abolishes or weakens local standards, and learns from the experience of international standards, in the hope to participating the decisions on international standards in the future. In terms of import and export regulations, the new law contains a systematic checkup perspective, values the traceability of the total process, source management, party control, product control, risk information management, and requires food manufacturers, import agencies, and export agencies to register or report in order to ensure legal compliance. The new law will be beneficial to Taiwan’s consumers’ safety. However, Taiwan’s food companies have high rate of rejection in exporting to China. The factors of rejections worth study to find solutions in order to enhance the food trade between Taiwan and China.