This paper starts from Taiwanese intellectuals’ reading, comprehending, and re-creation of Tang poetry and Song poetry, and discusses how the phenomena of “no demarcation between Tang poetry and Song poetry” and “the imitation of late Tang dynasty style” are generated and practiced. Lin Zhanmei firstly presented “no demarcation between Tang poetry and Song poetry,” which took the Tang poetry and Song poetry as the same. This attitude had been Taiwanese intellectuals’ consensus, because their ideas about essence of poetry were blurred. And observation of “the imitation of late Tang dynasty style” is related to Taiwanese intellectuals’ attitude of ku-yin and pursuance on magnificence poetry. As time went by, not only ku-yin but also shiang-lian had its own influence on society, politics, and culture, and projected different meanings of reception and aesthetic. In brief, this paper intends to explore the cultural, aesthetic meaning of Taiwan classical poetry in Qing dynasty by discussing phenomena of “no demarcation between Tang poetry and Song poetry” and “the imitation of late Tang dynasty style,” and to present that besides “learning history from poetry,” there was another ideal aesthetic in Taiwanese classical poetry.