From NYTimes.com: Feasting at the Table of Taipei

...food is one arena where Taipei -- the world's most underrated capital city, according to Monocle magazine -- blows Beijing away. Its food incorporates more influences, spans street food to haute cuisine with greater aplomb and is out and out more delicious than that of its mainland counterpart.

When I was in China for business, the businessmen that I worked with were all from Taiwan and apologized profusely for the food we were about to eat.  They all said it was OK, but not nearly as good as the food in Taiwan.