ACIG's ROCAF claims probably uses the same sources as TaiwanAirPower.com. As a reference of ROCAF position, TaiwanAirPower.com is accurate in the sense that it shows official claims on the attrition side.
However like any other air combats you always get very different claims from different sides. ROCAF/PLAAF records are no different. There are some ROCAF gun images, but that do not tell the whole stories either. This is a highly controversial topic that still lacks balanced formal academic studies. There aren't any newly release records of PLAAF.
Look at this image:
A typical Taiwan Hardened Aircraft Shelter. I'm not sure this kind of HAS would show up clearly on google earth.
Original expansion of HAS calls for defense of 1000 lb air strike, and takes five years to complete. The plan was suspended in 2000 to adjust the requirement. According to ROCAF Chief of Staff back in 2002, the new planning and procurement process of new 2000 lb HAS require 17~24 months. So if everything proceeds as scheduled, the project should be completed by 2009.