The cultural and creative industry is one of the focuses of national development. The Tea-Zen culture is not a modern term, and it has been circulating for hundreds of years. Combining the Tea-Zen culture with the cultural and creative industries can help the Tea-Zen culture spread far-reaching and drive the future economic development. This thesis focuses on the study of the policy development and business model of the cultural and creative industries and Tea-Zen culture in mainland China and Taiwan. It is divided into national and enterprise levels to study the comparative differences between the two sides. At the national level of cultural and creative industries, cross-strait policy development differs from the characteristics of national conditions in terms of political goals, political subjects, political processes, policy strategies, and policy objects. Policy development and the government directly reflect the current state of industrial development and its effects. China''s cultural system reform and the addition of the "Culture +" model will help the industry to develop. Meanwhile, Taiwan''s cultural and creative industry policy system is good, but there is room for improvement for the future. (By identifying the policy differences, advantages and disadvantages between mainland China and Taiwan, it is relevant to investigate further at the enterprise level.) At the enterprise level of the cultural and creative industries, this study discusses the business model of the Tea-Zen culture and creative industries by means of "case study" and "cross-strait comparison", and proposes four existing practical examples for analysis and comparison. Utilizing Osterwalder''s nine business model categories, similarities among the four cases are discovered, thus the main commonalities and differences of the Tea-Zen cultural and creative industries business models between mainland China and Taiwan can be discussed. Both the development model and the business model take different forms. Across the strait, both sides aim for commercial interests and transmission of culture. While the business model of mainland China is collective oriented, with a large number of internal projects to obtain funds and a strong domestic demand market; Taiwan is a private enterprise-based orientation, and it develops industries with the concept of creativity and high added value. In terms of value proposition, revenue stream, and policy development, we can verify the practical differences between mainland China and Taiwan. In the development of cultural and creative industries in Taiwan, the Tea-Zen culture can be included as one of the development goals. Innovation and creativity are the biggest advantages of Taiwanese, and Taiwan has a wealth of Tea-Zen resources. Cross-strait exchanges and cooperation can be enhanced in the cultural and creative industries. Combining China''s national power and financial resources with Taiwan''s creativity and ingenuity, both sides can organize events, corporate exchanges or adopt any other means to jointly promote Tea-Zen culture. From a macroscopic point of view, the Tea-Zen culture and creati
