Solving the Taiwan question and achieving the complete reunification of the motherland are the historical tasks of the CPC, the common aspiration of all Chinese people, and the inevitable requirements for the great rejuvenation of the Chinese nation. Fujian has a unique position and role in the overall work towards Taiwan. In order to deepen the integration and development of various fields across the Taiwan Strait and promote the process of peaceful reunification of the motherland, the following opinions are proposed to support Fujian in exploring new paths for the integration and development of the two sides of the Taiwan Strait and building a demonstration zone for the integration and development of the two sides of the Taiwan Strait. Always respect, care for, and benefit Taiwan compatriots, and improve the policy system for promoting the well-being of Taiwan compatriots and enjoying equal treatment; Adhere to problem-oriented approach, prioritize trial and error, expand authorization and empowerment, and continuously promote policy and institutional innovation; Adhere to the principle of prioritizing ease over difficulty, gradual progress, continuous progress, and long-term success, adapt to local conditions and conditions, support regions with good conditions and prominent advantages to take the lead in pilot projects, and guide other regions to identify their positioning and synergistically increase efficiency. Work objectives. The demonstration zone for the integration and development of the two sides of the Taiwan Strait has been basically completed, and the effect of Fujian as the first home for Taiwanese enterprises has been fully demonstrated. The policy and institutional system for integrated development is becoming more perfect, and the social atmosphere of "one family on both sides of the Taiwan Strait, one family on Fujian and Taiwan" is becoming stronger; Personnel exchanges between Fujian and Taiwan are more convenient, trade and investment are smoother, and communication and cooperation are expanding to a wider range and deeper level; The demonstration effect of integrated development between Xiamen and Jinmen, Fuzhou and Mazu is constantly emerging, and the Pingtan Comprehensive Experimental Zone is fully playing its role in integrating Taiwan. 2、 Building the First Home for Taiwanese and Taiwanese Enterprises (1) to Smooth the Passage of Taiwanese Communication. Moderately advance the construction of transportation and logistics infrastructure, and increase the guarantee of funding and other factors. Promote the connectivity of infrastructure between Fujian and Taiwan, build a three-dimensional and comprehensive hub for the Taiwan Strait, and smooth the connection between Fujian and Taiwan and other regions of the mainland. Strengthen the layout and construction of major logistics infrastructure such as logistics hubs, and improve the regional logistics distribution system. Further optimize and encrypt passenger and freight routes between the coastal areas of Fujian and Taiwan, as well as Kinmen and Matsu. Create a more relaxed policy environment for compatriots on both sides of the Taiwan Strait to travel between Fujian and Taiwan, as well as for Taiwanese residents to stop residing in Fujian. Encourage more Taiwanese compatriots who have crossed the mainland in the future to visit and exchange ideas in Fujian. （2） Promote Taiwanese students to study and study in Fujian. We will implement a policy of "welcoming, treating all children equally, and attending nearby schools" for Taiwanese children studying in Minzhong Primary School and public kindergartens. Support Fujian universities and research institutes in expanding the enrollment of Taiwanese students through various means. Support universities across the Taiwan Strait to carry out high-level and diversified cooperation in running schools in Fujian, and support Taiwan's advantageous characteristic industry enterprises to participate in vocational school joint-stock and mixed system education in Fujian in various forms. Establish a number of cross-strait youth research and learning bases. （3） Encourage Taiwanese to come to Fujian for employment. Support the recruitment of more Taiwanese employees by various enterprises in Fujian, especially Taiwanese enterprises. Increase recruitment in Fujian vocational schools for Taiwan