2016～2017，Taiwan Tourism Bureau and other departments promote the tourism development action plan，implement the key tourist attractions in construction of medium range plan，and emphasize the quality optimization and creative value added. In 2016，Taiwan tourism industry has continuous development that the tourism revenue is about 25.671 billion US dollars and tourist trips into the island of Taiwan is still up to ten million. Meanwhile，Travel security issues is still worrying and “tourism new south policy” effect is limited. Due to the great changes in the Taiwan political situation and cross-straits relations，the number of mainland residents traveling to Taiwan has fallen sharply，causing great impact on the related industries which pushes the Taiwan’s tourism industry to carry out self-help parade for the first time in history，and the future of Taiwan’s tourism industry is still not optimistic and full of difficulties.