Neutrality in politics doesn't refer to a Platonic ideal where the existence of a conflict doesn't affect you in any way. Neutrality is a pragmatic message: "I understand you two have a conflict, I'm not going to take it upon myself to solve it, but I'd like to operate here regardless".

One option is of course to say that nobody should be neutral in the conflict between China and Taiwan, but the obvious objection is that Taiwan does not want this. Taiwan's economic links with the mainland are enormous and it's absolutely routine for Taiwanese businesses to export to China or do business in China under Chinese regulations. (For example, you may be familiar with Foxconn, a Taiwanese company with over a million Chinese employees.)