Abstract: Against the dual background of deepening the rural revitalization strategy and promoting crossstrait integration and development, Fujian Province has taken the lead in exploring cooperation between Fujian and Taiwan in rural construction and innovation since 2018. As of 2024, it has cultivated 68 demonstration villages for joint construction, forming a Fujian and Taiwan co-construction rural construction model with regional characteristics. Although this practice achieves complementary advantages between rural construction experience and revitalization needs relying on the homogeneity of Fujian-Taiwan settlements and culture, research shows that 43% of co-built villages face the collaborative dilemma of ‘difficulty in implementing concepts proposed by Taiwan teams and insufficient participation of villagers'. This paper uses collaborative planning theory as the core tool to systematically deconstruct the internal logic of the three dimensions of ‘subject collaboration, process collaboration, and value collaboration' in Fujian and Taiwan co-constructed rural areas. It constructs a ‘three-dimensional and four-level' coupled interaction theoretical model, and takes Xiyang Village, Huyang Town, Yongtai County, Quanzhou City, Fujian Province as a typical case to empirically analyze its subject collaboration model of ‘cross-strait joint accompanying presence in villages', the process evolution path of ‘resource translation, community rooting, industrial generation, and institutional guarantee', as well as the four-dimensional value collaboration effect of ‘politics, economy, culture, society'. The research aims to provide theoretical support for solving difficulties in cross-regional rural cooperation between Fujian and Taiwan, improving the rural construction system, and offering a practical paradigm for similar cross-regional rural cooperation projects.