The Mainland Affairs Council (MAC) is a cabinet-level administrative agency under the Executive Yuan of the Republic of China (Taiwan). The MAC is responsible for the planning, development, and implementation of the Cross-Strait relations policy which targets mainland China, Hong Kong and Macau.

The Executive Yuan is the executive branch of the government of the Republic of China (Taiwan). Under the amended constitution, the head of the Executive Yuan is the Premier who is positioned as the head of government and has the power to appoint members to serve in the cabinet, while the ROC President is the head of state under the semi-presidential system, who can appoint the Premier and nominate the members of the cabinet. The Premier may be removed by a vote of no-confidence by a majority of the Legislative Yuan, after which the President may either remove the Premier or dissolve the Legislative Yuan and initiate a new election for legislators.