This article adopts the institutional comparative research approach, and aims to analyze labor market regulation mechanisms in the Cross-Straits Agreement on Trade in Services. The finding is that Taiwan's regulations have been relatively imbalanced according to the provisions of "cross-border mobility of natural persons", that is, the restrictive regulations in the Cross-Straits Agreement on Trade in Services and regulations for Chinese intra-corporate transferees are fewer than Taiwan's World Trade Organization membership commitments and the regulations of six Free Trade Agreements signed by Taiwan. There are suggestions as follows: government should review and correct the regulations for Chinese intra-corporate transferees and contractual service suppliers in the Cross-Straits Agreement on Trade in Services, and make the regulations for Chinese intra-corporate transferees and contractual service suppliers consistent with Taiwan's World Trade Organization membership commitments.