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Huwei Township was selected as the military base for Naval Air Forces during World War II in 1938. In 1949, soldiers and military dependents came in droves with the national government to Taiwan, and Huwei Township was the place for their settlements, in which was regarded as the largest scale military dependents’ village in Taiwan. Although the residents are mainlanders, however, they live in the agricultural zone, so their lifestyle is quite similar to that of rural Taiwan. However, Huwei Jian-Guo village is the only registered item for “military dependents village” as “groups of buildings” in cultural heritage and the government planed it as the military dependents village cultural park. The study assumed that if Huwei Jian-Guo village desired to develop the cultural tourism, to bring tourists service quality and satisfaction while visiting are quite important. Hence, the study applied IPA to understand tourists’ important and performance on the items in scenic spots designing in Huwei Jian-Guo village, and IPA matrix can efficiently show tourists’ needs and feelings. The study reviewed the previous studies and designed IPA items, and then divided them into four categories, including “traffic and facilities”, “relief and exchangement”, “scenic spots and cultures”, “management and service”. Via the questionnaire, the results of the study showed that tourists with different socioeconomic background have partially significant difference in the level of important and performance in visiting Huwei Jian-Guo village; thus, H1 and H2 are partially true. In addition, the results of IPA matrix showed that the environment in Huwei Jian-Guo village is tidy and safe, it is easy to park, activities are fun, culture of military dependents' Villages can be learnt via tour-guiding, and staff and local residents are friendly; however, connected transportation systems should be enhanced, prices of local food and traffic flows should be improved, and tourists would be neglected due to staff shortage. Hopefully, the results of the study can provide the government and related units with a clear direction and goal in management. Huwei Jian-Guo village can be developed as a unique military dependents village cultural park for business start-up, art, and culture of military dependents' villages to drive cultural tourism, and travel accommodation and food; as a result, Huwei Jian-Guo village can become a renewal historical space and arouse the benefits of the experience economy.
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