Niushan Island, also known as Niushan Dao, Niushandao, Kiushan Tao or Turnabout Island, is an island in Nanlai Village, Aoqian Town, Pingtan County, Fuzhou, Fujian Province in the People's Republic of China. It forms part of the boundary between the East and South China Seas at the north end of the Taiwan Strait. Niushan Island is the closest China (PRC)-administered island to Taiwan.