Visitors are responsible for his/her VISA and passport applications needed to enter Taiwan.
A list of country with VISA EXEMPT entry, see here.
Fore more VISA application information：
Please contact you travel agents or local consular, or visit website of Bureau of Consular Affairs, Ministry of Foreign Affairs, Republic of China (TAIWAN).
Citizens of China travel to Taiwan
Visitors from mainland China will need an official invitation letter, which will be provided by your counterparts. Process time for VISA application in this case is estimated to be 3 ~ 4 weeks for individual and 1.5 ~ 2.5 months for group.