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In recent years, without the barrier on language, Taiwan tourists have strong desire to travel to Mainland China. With the positive and active promotion of the New Southbound Tourism Policy by Taiwan government. Xishuangbanna lies in the southernmost part of Yunnan Province, adjacent to Laos and Myanmar.It is very famous for its animals and plants. Xishuangbanna has better geographic,linguistic and climatic condition than Laos and Myanmar. It also has convenient traffic,which is easy for tourists to travel to,making it an excellent destination to make a journey to . Besides the promotion of diversified tourism, the tourism industry in Taiwan must fully understand the main reason why the people in Taiwan choose to Yunnan xishangbanna tourism, so that the tourism industry can improve the quality of tourism in Yunnan. The purpose of this study is to explore: (1) to Taiwan tourists, the relationship between the perception of Xishuangbanna tourism and tourism willingness (2) to Taiwan tourists, the relationship between the perceived service quality and the willingness of tourism of Xishuangbanna. The empirical analysis of the data in the study is through convenience sampling, the questionnaire sent to the general consumer, the customers of travel agency, and those interested in tourism. Through the analysis of the questionnaire survey research management, we can find that the perceived value significantly affects Taiwan tourists' aspiration, and the value of both professional perception and emotional perception are particularly important to the tourism willingness in Taiwan. That the perception of service quality has positive influence to Yunnan Xishuangbanna tourism will not be supported, indicating that Taiwanese’ awareness of perception on the Chinese Mainland tourism is not obvious. However, the tourism industry should keep improving the quality of service to increase customer trust and to improve customer satisfaction. In the end of the study, it also puts forward the relevant management implications and recommendations to the tourism industry in Taiwan.
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