2017-2018，Taiwan Tourism Bureau and other departments has promoted five development strategies，such as exploring diversified markets，promoting local residents' tourism，guiding industrial transformation，developing smart tourism，and promoting experiential tourism. They have put forward tourism new south policy，but the results were limited.In 2017，the growth rate of total tourist trips into the island was only 0.46%，and the difficulty of continuous decline of tourist receipts into the island failed to be reversed. The consumption indicators of tourists into the island were mostly negative，and the tourist foreign exchange income dropped below 400 billion US dollars for the first time in four years，decreasing by 7.92% from the previous year.In 2017，the number of tourists in the island declined for the first time in five years，and the number of people going out of the island showed a trend of increasing quantity and decreasing quality.In the coming year，the cooling of cross-strait relations will continue to affect the development of the largest tourist source market into the island. Moreover，the implementation of the annuity reform is likely to impact on the important tourist source groups in the tourism market of the people in Taiwan.Taiwan's tourism industry will face both internal and external pressure，and the development situation is not optimistic.