At present, the domestic economy reverses, the unemployment rate and the painful index staysat a high level, but the mainland people have the high expense ability, as well as comes to go sightseeing the intense wish, finally in the folk and under the correlation field urging, the government opens Class Three, and Class Two of mainland public figure in January 5th, 2002 comes to go sightseeing, once thus caused highly concerned however afterwards proved, because the government implemented this policy beforehand to obtain the tacit understanding by Mainland China. Promotes in the Executive Yuan six years country developing plan, 2008 tourists increasing plan not only are the key projects, is demonstrated the government thinks highly of the degree, this policy executed opportunity is not high. However, if comprehensively opens the mainland public figure to come the conception which goes sightseeing to be able to realized, goes abroad day by day by mainland people wealthy deep goes sightseeing the traveling to dispatch the strength to say, comes to go sightseeing every year the population should be over five million people. The government in 2002, two significant policies which impels "the tourist multiplies plan", "opens the mainland people to come to go sightseeing plan", in impels the determination in the demonstration government which goes sightseeing, but this two policies success or not, the mainland china people must act the pivotal role. Based on the above research motive, goals of this research are: First, the realization the type of mainland tourist comes for sightseeing and traveling complaint processing. Second, the realization at present Taiwan policy regarding the mainland tourist the regulation stipulation and present situation analysis. Third, SWOT to analyze our country to the mainland tourism service quality, software and hardwar facility, provides the reference for domestic tourism.