Objective/Meaning The analysis on the dynamic process of Taiwanese farmers’ participation in the rural revitalization in the Mainland China and the logic of action behind it will help to enrich the theoretical system of agricultural powerful country and promote the integrated development of both sides of the Taiwan Straits.

Methods/Procedures By taking Taiwan Farmers’ Entrepreneurship Park in Zhangping of Fujian Province as the field site, the grounded theory method was used to excavate the practical logic of Taiwanese farmers in Fujian Province participating in the rural revitalization in the Mainland China.

Results/Conclusions The study found that the industrial embeddedness was the core force to create the rural revitalization. The policy embeddedness provided the fundamental guarantee for the rural revitalization, and the cultural embeddedness injected the endogenous motivation into the rural integration of both sides of the Taiwan Straits. The three together constituted the key elements of rural revitalization and provided a practical model for the sustainable development of rural areas.