On October 10, 1911, troops in Wuchang , central China, started a revolution that overthrew the Qing dynasty and introduced the first republic in Asia. On January 1, 1912, Sun Yat-sen became the first president of the Republic of China, which uses a calendar starting that year.

The anniversary might have been an occasion for Taiwan and the mainland to celebrate the event together. Instead, it only shows the gap between them. 'They do not accept our name. We have irreconcilable differences,' said Sheng. 'We did not discuss it.'

In Beijing's view, the Republic of China ceased to exist in 1949 and the government in Taipei is that of a Chinese province. So next year the mainland will celebrate only the revolution that ended the Qing dynasty.

Since 1911, the Kuomintang has used as its guiding philosophy Sun's Three Principles of the People, which calls for five different branches of the government to check and balance each other and includes a strong Socialist element to improve the livelihood of the poor.

Sun is the only major political figure revered on both sides of the Taiwan Strait. His portrait hangs in Tiananmen Square on May Day and national days and statues of him adorn public buildings in Taiwan, such as a large memorial hall in his honour in downtown Taipei.

'The Republic of China has implemented Sun's ideals, which he could not achieve in his lifetime,' said Li Guo-min, a retired military officer visiting the hall on Sun's birthday, November 12. 'That is what we will celebrate next year - a free, democratic nation and a thriving economy. When mainlanders come and see it, many do not want to go back.

'Sun founded the Kuomintang before the Communist Party was set up. We are the rightful heirs of the revolution that overthrew the Qing,' he said.

On the morning of November 12, President Ma Ying-jeou left a wreath in front of Sun's statue, in his role as Kuomintang chairman.

One of the main anniversary events is a film on the life of Sun, to be shot in places where he lived and worked, including Britain, Singapore, Japan and Hawaii. The government is providing NT$20 million (HK$5.1 million), but the production team will also need money from private sources.

Sheng said the film would not be an ordinary historical documentary, but would aim to inspire in young people the spirit that moved Sun and the revolutionaries who worked with him, like Lin Juemin , who died in a failed uprising in Guangzhou in 1911. Students in Taiwan and the mainland have read the last letter Lin wrote to his pregnant wife the night before the uprising; it is a poignant expression of love and patriotism.

For its first 70 years in office, the Kuomintang did not implement Sun's principles; its leaders, especially the family of Chiang Kai-shek, retained power over all branches of government.

But, under sweeping reforms introduced since the 1980s, it has put in place a separation of powers, with the electorate handing control of the president and parliament to the opposition Democratic Progressive Party in 2000, the first democratic transition of power in China's history.

On November 11, the island's Supreme Court sentenced former Taiwanese president Chen Shui-bian to 11 years in prison for bribery charges. It was, again, a first in China - a court sentencing a former president, after a lengthy judicial process in which he had his own legal team.

Nor did the government forget the social elements of Sun's programme. In 1995 it introduced universal medical insurance, under which citizens could choose their hospital and their doctor and no longer have to worry about going bankrupt because of medical bills.

Has Taiwan realised Sun's ideals? Sheng said it had achieved certain results, but had much to do. 'Our democracy is only 20-30 years old,' he said. 'It is stable, without military coups and a peaceful opposition. We have political parties and elections. Democracy is like starting to swim: study what you have done, learn from the confusion and revise.'

Asked if Taiwan was a model for the mainland, Sheng said the situation there was complicated, with an enormous population and large land area. 'China should introduce political reform gradually,' he said. 'Premier Wen Jiabao recently spoke of it, but others had a different opinion. You cannot import the American system directly. Each country has its own methods.

'But China must give basic rights to its people - freedom, equality and democracy. These are universal values. People should be able to express their views without fearing the result,' he said.

While Chiang Kai-shek aimed to 'recover the mainland' through military means, the Taiwan of today wants to do it through its culture, value and systems. Tens of thousands of mainlanders watch performances by Taiwan cultural troupes and six mainland cities have invited its most famous bookshop, Elite Bookstore, to set up branches.

'Neither independence nor reunification are realistic,' said Sheng. 'We should put our energy into what we can do. Millions of mainlanders are visiting Taiwan. Change is natural. Problems that cannot be solved now can be solved later.'

The party on New Year's Eve will attract tens of thousands to the banks of the Keelung river and even more watching on television. The next day Ma and Vice-President Vincent Siew Wan-chang will appear as witnesses for 100 couples who are getting married.

Among other mass events during the year will be a grand national birthday party celebration in Taichung on October 10 and a concert with performers from all over the Chinese world at the National Stadium in Kaohsiung on Sun's birthday, November 12.

The celebrations will also include events reflecting on the past century and looking ahead to the future, and a blueprint for the next 20 years, in law, environmental protection and other sectors.

The anniversary does not excite the enthusiasm of everyone. 'It means a great deal to older people and members of the Kuomintang,' said Wang Jen-yu, an executive in the marketing department of Commonwealth magazine. 'The young are less interested in politics. They will only join in the events because they are fun.'

Lin Min-hung, a 70-year-old supporter of the DPP, said: 'It would be better if Taiwan were still part of Japan. Then we would be protected by the US Seventh Fleet and the Japanese military and there would be no question of reunification with China. The Kuomintang were too corrupt and did too many bad things. Many people think like me.'

Taxi driver Liang Wan-hsing said he had no interest in the anniversary.

'I am only interested in bread-and- butter issues and what puts food in my stomach,' he said. 'The wealth gap in Taiwan is large and getting larger. This is a corrupt country, with links between politics and business. Democracy has not brought prosperity to Taiwan. When the Communist Party arrives, I will run up the five-starred flag.'

Such diversity of opinion is one result of the democratisation process - the island has more than 130 political parties, including two Communist parties, the World Labour Party and the China Iron Guard Party.

If Sun could see the island today - he never came during in his lifetime - he would be impressed how his legacy has been put into practice.