This study is based on the theory of Culture Introduction. The author compared cultural factors teaching in the primary stage of TCSL between Mainland China and Taiwan. The chief aim of this study is to find out the teachers'understanding, attitudes, beliefs, and thoughts towards introduction of cultural factors into Chinese teaching and the teaching content, teaching materials, teaching activities in their teaching. Documentary data method, questionnaire method and interview method are adopted in this paper. It is found that Chinese teaching of Taiwan on primary stage are distinctive for its modernity, localization; however, both of them neglect the importance of cultural critical period of students. At the end of this paper, several proposals are put forward in the hope of improving the current cultural factors'introduction into TCSL.
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