Abstract: Based on Lewis Theory and Minami Rule, the Lewis turning point between Fujian and Taiwan were comparatively discussed according to five standards. The results showed that Fujian and Taiwan went through the “shortage point” at about 1992 and 1966, respectively, which was 26 years later in Fujian compared to Taiwan; At present, both Fujian and Taiwan were in the transition period from the “shortage point” to the “commercialization point”, but in Taiwan, it had been closer to the “commercialization point” and the transition speed from dual economy to a dual economy was obviously higher than Fujian. Therefore, using Taiwan experience for reference, it was necessary for Fujian to optimize the human resources and adjust the economic structure so that the contradiction between structural shortages and employment pressure could be solved; to improve the efficiency of agricultural production, and make agriculture develop stably; and enhance the independent innovation ability of enterprise, and decelerate the rising cost of labor.