To keep his campaign promise, Trump signed an executive memorandum to impose higher tariffs on Chinese goods imported into the United States in March 2018, involving large amounts and plenty of goods. Since then, the trade fight between China and the US has started and become intense over the years. This not only affects the global IT industry supply chain but also has its toll on the Taiwan-China relations which have been on tenterhooks since 2016. This reports outlines key issues resulting from the trade fight and their consequences for both China and Taiwan in the IT sector, examines their relations from cooperative and competitive aspects, assesses their opportunities in the context of China-US trade fight, and provides recommendations for next steps.