This study investigated the professional development policy and implementation status of elementary school teachers in Taiwan and Mainland China. The subjects were elementary school teachers in Kaohsiung City and Guangzhou City. The research methods included document analysis and focus group, in order to answer the three research questions. First, regarding the laws and regulations of professional development policy, this study compared the similarities and differences between the two sides and respectively concluded four aspects of similarities and differences. Second, in regard to curriculum planning of teachers’ professional development, Kaohsiung City gives considerations to both policy implementation and school autonomy, while Guangzhou City pays more attention to the development of significant features of schools. Third, regarding the perceptions of teachers participating in professional development, the elementary school teachers in Kaohsiung City think that they are allowed to select and determine the curriculum of professional development. They also think that the learning activities planned by the professional learning communities meet their practical needs, while the professional development courses provided on campus tend to put more emphasis on obeying formal rules than bringing about actual benefits. On the other hand, in the opinion of elementary school teachers in Guangzhou City, rating system makes it necessary that elementary school teachers have the actual demand for learning from the professional development courses. Moreover, they are conscious that government sectors and schools pay close attention to monitoring and supervising teachers in classroom settings. Finally, this study draws conclusions and offers some suggestions that may serve as references for the governing authorities.