Abstract: In order to figure out the theoretical mechanism of agri-tourism cooperation and integration between Taiwan and mainland China, the author analyzed 5 common bases (the common market, common opportunities and common challenges, common interests and common historical origin) for agri-tourism cooperation and integration between Taiwan and mainland China by the perspective of agricultural cooperation and integration. The study concluded that the key to promote agri-tourism cooperation and integration between Taiwan and mainland China was to overcome the institutional obstacles, compensate for the differences and differences between the two sides by the common market. Meanwhile, the agri-tourism industry both in Taiwan and mainland China could select the new cooperation model, then, it would improve the policies innovation and get better conditions for agri-tourism industry.