Since the two side of SEF and ARATS started the meeting again in Beijing in JUN 13th 2008, completed two issues of both weekend Direct air links between Taiwan and China and the people visit Taiwan from mainland, in july 4,2008, the first group came to Taiwan as tourists from mainland. Those tourists, not only bring lots of good business but also been very helpful to our sightseeing industrial Because of those reasons, I decided to discuss : 1.what are the real effects to our tourist business by allowing tourists from mainland? 2. which parts of Taiwan are really gets benefits from them? So in this thesis, only discuss the international tourist hotels. we find out lots of ideas by survey from the internet and, and also understand what the government think about the policy of allowing tourists from mainland by developed of passed issues and policy. The international tourist hotels are the most been helped and gets benefits in this situation by allowing tourists from mainland, we found out the increase of room average, at the same time, hotel stuffs also got the strong feeling about tourists from china bring lots of benefits to them, although they also bring lots of problems in rooms, food and language, but we still found out more benefits than that in this issue. we hope Kaohsiung will become the biggest model of all by allowing tourists from china, and by the changing of the government policy, make the flight in both come and out in Kaohsiung become regular, we believe in the future of Kaohsiung tourist business will be better, not only the hotels been helped but also the economic of Kaohsiung will be better.