Began to accept China tourists to Taiwan tourism so far, the relevant policy measures have stabilized, but the Taiwan tourism and leisure workers and travel quality control mechanism is still need to strengthen the space. Whether the Taiwanese ministries will give the China tourists to Taiwan to engage in the tourism and leisure industry to give the relevant injection, the general people cannot know that there is a significant assistance in the opening of the China tourists to Taiwan under this economic living water, Taiwan is really good The supporting measures, this is the people concerned about the event.
In this study, the chi-square trend test of SPSS 20.0 will be used to analyze the relevant statistics of the China tourists coming to Taiwan to carry out sightseeing tourism (Tourism Bureau, Rep. of China, Taiwan,2015), thus confirming the hypothesis. The conclusion of this study shows that (1) China visitors come to Taiwan to have a significant impact on the income of Taiwan's tourism industry. (2) China visitors to Taiwan have a significant impact on the tourism and leisure industry.