As the founder of reformed theology, John Calvin’s theology could play a key role to evaluate modern Taiwan Presbyterian theology. This is especially needed in current Taiwan in view of its political situation, when heated conflicts over national identification have stimulated the growth of contextual theology such as “chhut –thau –thin theology”. Are they succeed or discrepancy from Calvin’s tradition? This article tries to introduce the notion of state in Calvin’s theology. In addition, it applies Calvin’s point of state to Taiwan’s political situation. It finally places Calvin’s perspective of state in the context of Globalization in order to shed light some suggestions for overcoming Taiwan's dilemma.