2015～2016，Taiwan Tourism Bureau and other departments mainly implement the strategies of “quality，uniqueness，intelligence，and sustainability” and encourage green and caring tourism，in order to enhance Taiwan’s tourism value and competitiveness. Based on these strategies，Taiwan’s tourism industry maintains sustainable development and tourism revenue is up to 25.729 billion US dollars in 2015. With the three major tourism market and industry factors continue to develop in Taiwan，the total number of tourists into the island exceeds 10 million for the first time. And some noteworthy changes have been shown，such as tourist trips from mainland China into the island of Taiwan hit a new high of 4，184，000 passengers in 2015，and nevertheless，due to Taiwan authorities refused to recognize the “1992 Consensus” which undermined the political basis for cross-strait cooperation and exchanges，the number of mainland tourists visiting Taiwan drops month by month. This paper reviews the development of Taiwan’s tourism industry from 2015 to the first half of 2016，and forecasts for the coming year of development.