中國對於臺灣佔領接收的規劃，最初源於臺灣調查委員會所擬定的〈臺灣接管計劃綱要〉，但因受限於擬定當時的現實狀況，國民政府很難直接以武力收復臺灣，因此〈臺灣接管計劃綱要〉中未有任何登陸、佔領臺灣的規劃。終戰後為對臺灣實施軍事佔領接收，中國陸軍總司令部與駐華美軍總司令部遂共同擬定〈台灣省收復計畫大綱〉，以作為國民政府佔領接收臺灣之行動計畫。臺灣省警備總司令部根據〈台灣省收復計畫大綱〉，與美軍連絡組共同研擬〈台灣省佔領計畫〉。〈台灣省佔領計畫〉著重於實際執行部分，明言佔領之最後目的在於掩護接收，而前進指揮所的設置、日軍之受降與國軍之登陸均為〈台灣省佔領計畫〉之規劃實施。終戰後由臺灣軍事佔領接收的籌備準備過程來看，可以察覺國民政府對軍事佔領接收臺灣在終戰前並無實際規劃，臺調會規劃的〈臺灣接管計劃綱要〉無法實際施用於登陸佔領臺灣，中、美合作的〈台灣省收復計畫大綱〉、〈台灣省佔領計畫〉規劃時間匆促，衍生出後續執行的問題，國民政府對臺灣軍事佔領接收的籌備準備，顯得相當倉促，且充滿中美合作的色彩，但前進指揮所仍發揮一定的功效。

China's plan to recover Taiwan originated from the Taiwan Takeover Plan proposed by the Committee of Taiwan Investigation. However, the situation at that time prevented the Nationalist Government from directly recovering Taiwan. Based on an analysis of the preparation processes for military conquest of Taiwan after World War II, China had not developed a plan for such a conquest before the end of the war. After World War II, the United States and China collaboratively formulated a plan for the recovery of Taiwan Province and a plan for the occupation of Taiwan Province. However, the hasty formulation of these plans caused problems during implementation. The preparations for the military conquest of Taiwan executed by the Nationalist Government appeared rushed and exhibited abundant evidence of Sino-U.S. cooperation. However, the forward command post was effective.