From 2020 to 2021，the biggest dilemma facing Taiwan’s tourism development is the tremendous impact of COVID-19. Taiwan tourism department has launched “Taiwan Sustainable Tourism Development Plan” and “Taiwan Tourism 2025 Plan”，together with implementation measures，in an attempt to boost Taiwan’s tourism industry. Hit hard by the COVID-19 pandemic，the total number of visitors to Taiwan fell dramatically. Mainland residents made only 70，000 visits to Taiwan in the first three months of 2020，and none from March to September 2021. Despite the stagnation of inbound and outbound tourism，relevant departments of Taiwan have taken subsidies and other measures in an attempt to promote domestic tourism. However，the total number of inbound tourists and total expenses still decreased in 2020. The foundation of Taiwan’s tourism industry has been unprecedentedly impacted. In order to fight the epidemic and survive，the Taiwan authorities have introduced measures such as epidemic prevention and control and rescue subsidies，but the promotion effect on the tourism industry is very limited at the present stage. All sectors and businesses in Taiwan are eagerly looking forward to the victory of the fight against the epidemic，but due to the ideological constraints of the Taiwan authorities，vaccines are difficult to solve，and there is still a long way to go before the tourism industry recovers. After the epidemic is lifted，Taiwan’s tourism industry will face the arduous task of restoring the severely disrupted tourism service system.