144 Hour Visa for Guangdong

If I properly understand you and your itinerary is:

Hong Kong - Guanghzou - Taiwan

Then, your itinerary is eligible for 144 hours visa free transit in the entire Guangdong province.

You have to have to details in mind:

- To be eligible, you will have to take a flight from Hong Kong to Guangzhou because only the entry by air is valid for this type of visa free transit
- Your flights, both, Hong Kong to Guangzhou and Guangzhou to Taiwan, have to be of non stop type and should not have any additional landing within the mainland China. Here just one exception. Instead of Guangzhou, you can use Shenzhen in order to fly from Guangdong province to Taiwan.

Also, this is not 144 hour visa, but visa free transit, so there is no any kind of visa at all.