Among the various communicating items between the Mainland China and Taiwan. Comparative legal system of collection management is the latest developed one. The issue is rather neglected, thus it cannot receive deserved attension. However, there are still some scholars striving to make some efforts to this field for mutual adjustment and interaction, Consequently after current years' efforts, they have made some accomplishment, this brings boundless hope for the study and research criminal law in China. This article is to make a brief introduction to the structure and function of clause in china code system, and finally to discuss the problem that public library of Taiwan confront now and in the future.