The essence of the Taiwan issue is about establishing a political relationship between China and Taiwan. In other words, it is a matter of the unification of China versus the independence of Taiwan. From the point of view of China, settling this issue is exercising its sovereign power over Taiwan. For Taiwan, it is about escaping from the principle of 'One China' and being an independent sovereign state. The stern reality is that the unification of China is incompatible with the independence of Taiwan. China will not accept the independence of Taiwan and Taiwan doesn't want to accept the chinese unification formula of 'One Country, Two Systems' which degrades it into a provincial government. In fact, Taiwan is trying to break from the vain title of 'China' and 'Sinocentrism' and establish its own identity by having a new understanding of Taiwanese history. So, is it impossible to solve this problem? If we only define the solution of the Taiwan issue as the unification of China or the independence of Taiwan, there is no possibility of settlement, at least, in the short term. Nevertheless, the surrounding of this issue constantly changes and the present state of the Cross-Strait Relations is a result of these changes. The Taiwan issue is affected by not only the internal environments of these countries, but also the external circumstances. In particular, the United States, which has engaged in the process of the creation and development of this issue, is one of the decisive factors of in this conflict. The United States wants neither the unification of China nor the independence of Taiwan and is trying to make the best use of Taiwan to restrain the rapid rise of China. This article will focus on the concrete analysis of the change and continuation of the various environments that affect the Taiwan issue and articulate the possibility of the unification of China and the independence of Taiwan.