Answered by ZUPAN
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Nov. 20, 2019 15:48
If your citizenship belongs among 53 eligible countries, your itinerary:
Singapore - Guangzhou - Taipei
Is definitely eligible for 144 hour visa free transit in entire Guangdong province and not only Guangzhou. Taiwan is considered, according to the Chinese visa free transit rules, as a third country for visa free transit purposes, so you are perfectly fine to use exactly this route.
You are informed that 72 hours via free transit in Guangdong province has been replaced by 144 hour visa free transit in May of this year.
One more detail. If you are a Singaporean citizen, you really don't have to bother about visa free transit and visas in general when we talk about China because Singaporean citizen can visit China visa free for a period of up to 15 days.