In the years of Guangxu during the Qing Dynasty, Peking Opera was formed in Beijing based on adaptations of Anhui Opera (Hui tune), Han Opera (Chu tune), Kunqu Opera and Beijing tune. Today, the Peking Opera that was influenced by folk songs are called "Ping Ju." The background music of Peking Opera, also regarded as a form of Chinese national essence, is performed by huqin and drums. Peking Opera is one type of the Chinese opera. The characters are classified into male role, female role, male role with painted face and clown. The four major Peking Opera troupes in Taiwan are Guo Guang Opera Company, Taiwan Peking and Kun Opera Company, Taipei Li-yuan Peking Opera Theatre, and Contemporary Legend Theatre.

Facial makeup of Peking Opera is the measure to present featured culture. Each facial makeup shows different personalities and charisma. An "actor mask" in the past could not show facial expression and the actors' movement was restricted on the stage while wearing the mask. Thus, the mask was successively replaced by facial makeup. The four major functions of facial makeup refer to implication of personality, judgment of righteousness and evilness, distinction between beauty and ugliness, and presentation of characteristics. Facial makeups are divided into ten categories. For instance, purple means steadiness and justice. They are represented by Jing Ke and Zhuan Zhu.

Yang Silang Visiting His Mother, Legend of the White Snake and The Lucky Purse are the representative works of modern Peking Opera. Among others, Yang Silang Visiting His Mother with more arias is also called Tan Mu Hui Ling, Sipan Mountain. The story takes place in the North of Song Dynasty. Due to war, Yang Silang disappeared and was forced to marry Princess Tie Han of the enemy country. After 15 years, Yang Silang's filial piety, was to seek for his mother and brother, Liulang in the battlefield. Hoping that they survived wars after wars.

In the early years of Cloud Gate Dance Theatre, dancers have learned their movement from elements and postures of Peking Opera, traditional cultural activities and religious folklore ceremonies. Nowadays, dancers of Cloud Gate are mostly students who graduated from departments of dance majors in Taiwan Schools. Peking Opera is still a mandatory course for the freshmen in these departments. Hence, commanding the posture of the Peking Opera has become the requirement for joining Cloud Gate too.

Legend of the White Snake is the work designed and directed by Mr. Lin Hwai-min. In this piece, Mr. Lin assigns each character to show a solo dance, like the tradition of Peking Opera which requires each character to introduce themselves upon entering the stage. This work includes the posture of Peking Opera. The composer Mr. Lai He-te includes rhythm of drums from Peking Opera and traditional instruments such as zither, flute, and guqin to the piece. The audience can experience graceful affection of music which reinforces the performance.

The Po You Set has performed numerous pieces of Peking Opera in Cloud Gate Theater and Assassins is among the most famous. In the work, 15 roles are played by 3 people, Lang Tsu-yun (special guest), Hsu Po-ang (head of the Po You Set, choreographer-director) and Wang Chen-hua (leading role of the Po You Set). "Jing Ke's Assassin of Emperor of Qin" is a historical story about rebellion. In the story, due to tyranny of Emperor of Qin and the people's dissatisfaction, they selected Jing Ke to attempt this difficult mission, "Assassin of Emperor of Qin."