The central administrative authority shall, in consultation with related authorities, promulgate the items of and criteria for granting award for good practices in the construction of tourist hotels, hotels and tourist amusement facilities and the management and administration of tourism industries.

In the event that a private project for developing and operating tourist amusement facilities or tourist hotels is submitted by the central administrative authority to the Executive Yuan, and approved by the latter, the government-owned land required by the project may be made available for development, construction, and business operations through sale, lease, create superficies, joint development, commissioned development, collaborated management, trust, payment for right to land use, or rent financing by public property management authorities. The restrictions under Article 25 of the Land Act, Article 28 of National Property Act, and laws and regulations on local government public property management shall not be applicable.
In the event that the government-owned land sold in accordance with the preceding paragraph is a property for public use, such land shall still be transformed into property not for public use and be sold by the managing authority for property not for public use.

In the event that a private project for developing and operating tourist amusement facilities or tourist hotels is submitted by the central administrative authority to the Executive Yuan and approved by the latter, the central administrative authority may, in collaboration with the competent road administrative authority, local governments, and competent authorities for other related matters, build access roads to the location of the development project.

In the case that a private project for developing and operating tourist amusement facilities or tourist hotels is approved by the central administrative authority and the land required by the project involves changing urban planning or changing the use of non-urban land, application shall be filed along with related letters, maps and documents. The changes shall be made according to Article 27 of the City Plan Act or Article 15 of the Regional Plan Act. The restriction of overall review shall be inapplicable.

In the event that private organizations seek loans for operating tourist amusement, tourist hotel or hotel enterprises, and the submitted by the central administrative authority to the Executive Yuan is approved by the latter, the central administrative authority may negotiate with related authorities or financial institutions for favorable loan contracts to address the needs of tourism development policies.

The land value tax and the housing tax levy on the real estate for direct use by the tourist amusement enterprise, tourist hotel enterprise and hotel enterprise which have supported government tourism policy for raising the quality that have been approved by the central administrative authority during the operation period may be reduced or completely exempted at the discretion of the authorities.
The real estate in the preceding paragraph, which is created superficies or leased by the tourist amusement enterprise, tourist hotel enterprise and hotel enterprise, is subject to that the owners of the real estate give the all feedback of the land value tax and the housing tax reductions to the superficiary or the lessee and pending verification by the central administrative authority.
The self-governance ordinance on the period, scope, criteria, and procedures for tax exemption in the paragraph 1 shall be prescribed by the municipal, county (city) competent authority, and shall be reported to the Ministry of Finance for future reference.
The standards for the recognition of that the tourist amusement enterprise, tourist hotel enterprise and hotel enterprise which have supported government tourism policy for raising the quality in paragraph 1 shall be drawn up by Ministry of Transportation and Communications and reported to the Executive Yuan for approval
Tax preference in paragraph 1 shall be limited to five years. The Executive Yuan may extend the tax preference period at five times before the period expires.

For the purpose of reinforcing international promotion and marketing of the tourism industry, corporate tourism enterprises may receive deduction in profit-seeking enterprise income tax for expenses under the following categories. The amount of such tax deduction may only be between 10% and 20% of the total following expenses of the same year. Should the expenses be insufficient for deduction, delayed deduction can be made within the follow four years.
1. Expenses for sponsoring government-initiated international promotion campaigns.
2. Expenses for sponsoring the government in attending international tourism organizations and travel fairs.
3. Expenses for sponsoring government effort to promote business and conference tourism.
The total annual amount of the deduction stipulated in the preceding paragraph may not exceed 50% of the profit-taking enterprise income tax the company shall pay for that year. Such limitation, however, shall not apply to the amount of deduction for the last year.
The Executive Yuan shall promulgate regulations to determine the scope of application for such deduction, the authorities responsible for review and approval, the time and procedures for filing application, the time for the enforcement of this regulation, the rates for deduction, and other related matters.

The foreign passengers purchases Goods eligible for VAT refund from Authorized TRS-labeled stores, For a certain amount of money or more, and carries exiting ROC territory in certain period of time, handles in certain period returns business tax of the specific goods; The MOTC shall join the MOF in formulating the Regulations.

The tourism enterprises that are well managed and operated, as well as employees of the tourism enterprises with outstanding performance in services, shall be given reward or special recognition by the competent authorities. The central administrative authority, in collaboration with related authorities, shall promulgate the related regulations.
The central administrative authority shall promulgate regulations to determine the time and procedures for filing application, the contents of awards, the applicable targets, the qualifications, the conditions, the selection procedure and other related matters about that the tourism enterprises are given reward or special recognition by the competent authorities.

To reinforce the promotion of tourism and to further the development of tourism industry, distinguished tourism-related literature and artwork shall be encouraged and given award. The central administrative authority, in collaboration with related authorities, shall promulgate the related regulations.
The central administrative authority may award people who have made significant contributions to the promotion of the tourism industry with monetary prize, medals of honor, or certificates of excellence.

The operators of tourist hotel, hotel, travel, tourist amusement enterprise or home stay facilities who tarnish national dignity, damage national interest, violate good morals, or defraud tourists shall be fined from NT$30,000 to NT$150,000. In cases of serious offense, shall be fined between NT$150,000 to NT$500,000 and the offender’s business operation shall be partly or completely closed for a fixed period, or have their operation licenses or registration certificates revoked.
Those of those who continue operation after being ordered for partial or complete closure shall be fined over NT$500,000 and have their operation licenses or registration certificates revoked. The fine may be imposed each time the offense occurs.
Employees of tourist hotel, hotel, travel or tourist amusement enterprises who commit the acts described in the first paragraph shall be fined between NT$10,000 to NT$50,000. In cases of serious offense, shall be subject to fines between NT$50,000 and NT$300,000.

The operator of a tourist hotel, hotel, travel or tourist amusement enterprise or home stay facility , having been found not observing applicable regulations after being examined in accordance with paragraph 1 of Article 37 by the administrative authority, shall act according to related laws and regulations and be ordered to make improvement by a given date. Failure to make improvement by the deadline shall be imposed fines between NT$30,000 and 150,000. Serious offenders shall be ordered to partially or completely suspend their business operation for a given period. The operation licenses or registration certificates of those who continue to operate business after being ordered for closure of operation shall be revoked.
Should the results of examination conducted according to paragraph 1 of Article 37 reveal irregularities that cause threat against the safety of tourists, the administrative authority may suspend the use of the equipment or facilities in part or in all, before the improvement is thoroughly achieved.
The operation of tourist hotel, hotel, travel or tourist amusement enterprises or host families who evade, obstruct or refuse the examination by competent authorities according to paragraph 1 of Article 37 shall be fined between NT$30,000 to 150,000. Repeated fines may be imposed.

Fines between NT$30,000 and 150,000 shall be imposed due to one of the following facts, and the operation license of serious offenders may be revoked:
1. Tourist hotel enterprises operating unapproved and unregistered business in violation of Article 22;
2. Travel agency operating unapproved and unregistered business in violation of Article 27.
Fines between NT$10,000 and 50,000 shall be imposed due to one of the following acts:
1. Travel agency fails to conclude written contracts with tourist customers in violation of paragraph 1 of Article 29;
2. Operators of tourist hotel, hotel, travel, or tourist amusement enterprises or host families violate Article 42 by failing to file reports concerning suspension of operation or business, or failing to apply for business resumption after the suspension period expires.
Operators of tourist hotel, hotel, travel, or tourist amusement enterprise or home stay facility fail to comply with the orders issued under this statute，， shall be ordered to take necessary corrective action within the time prescribed in the order or be fined between NT$ 10,000 to 50,000 by the administrative authority.
Those who operate the businesses of tourist hotel, hotel, travel, or tourist amusement enterprises without first obtaining operation licenses in accordance with this statute shall be fined between NT$100,000 and 500,000. The business thereof shall be terminated to operate.
Those who operate the businesses of hotel without obtaining registration certificate in accordance with this statute shall be fined between NT$100,000 and 500,000. The business thereof shall be terminated to operate.
Those who operate the home stay facility without obtaining registration certificate in accordance with this statute shall be fined between NT$60,000 and 300,000, and be be terminated to operate.
Operators of tourist hotel, hotel or home stay facility expand its business premises without approval. Operators of tourist hotel and hotel in accordance with this statue shall be fined between NT$50,000 and 250,000, the operators of home stay facility to shall be fined between NT$30,000 and 150,000.The expanded business thereof shell be terminated to operate.
In case of disobedience to the operation of tourist hotel, hotel or home stay facility being ordered to be suspended due to the violation of the preceding four paragraphs, consecutive punishment may be executed for each time of infringement, and water and electric power supply will be shut off, and coercive dismantling or other measures for returning the lands to original conditions may be taken; the expenses shall be assumed by the operators.
If such termination is in violation of the preceding five paragraphs, the administrative authority shall publicize their names, addresses, the responsible person’s name ,and illegal matters, if the violation is serious.

Those who operate the businesses of tourist hotel, travel, tourist amusement enterprises, hotel or the home stay facility without first obtaining operation licenses or registration certificate in accordance with this statute, disseminate, broadcast or publish advertisements through advertising, publication, broadcast, television, electronic signaling, internet or other shall be fined between NT$ 30,000 and NT$ 300,000.

For acts that violate this Act, the public may address detailed facts or submit proof to inform the competent authority.
For the informing action in the foregoing paragraph, if the competent authority verifies that it is true and impose fines; as the fines reach specific amounts, may allot specific percentage of the actual collected fines as reward for the informants.
The informing action and rewarding regulations in the foregoing paragraph shall be determined by the special municipality, county or city competent authority.
When the competent authority or enforcement authority conducts verification of the foregoing case, identification of the informants shall be kept confidential.

In the event that foreign travel agency establish representatives in the Republic of China without obtaining approval, the representatives shall be fined between NT$10,000 and 50,000, and ordered to stop performing their operations.

In the event that a travel agency fails to purchase contract performance insurance or liability insurance in accordance with Article 31, the central administrative authority may order the immediate suspension of its processing of overseas tourist departure and domestic travel services. The authority may order the enterprise to complete insurance purchase within three months and, when the enterprise fails to complete the purchase by the deadline, the central administrative authority may revoke its travel agency operation license.
The central administrative authority may revoke its travel agency for violating the facts described in the preceding paragraph
If the operators of tourist hotels, regular hotels, travel agencies, tourist amusement enterprises or home stay facilities fail to purchase liability insurance in accordance with Article 31, the administrative authority may issue a penalty of NT$30,000 to NT$500,000, order the enterprise to complete insurance purchase within a designated time, and if the enterprise fails to complete the purchase by the deadline, revoke its business operation license or registration.

Fines between NT$3,000 and 15,000 shall be imposed due to one of the following facts. Serious offenders may be ordered to suspend operation for fixed period or their operation licenses may be revoked.
1. A manager of a travel agency violates paragraph 5 of Article 33 by simultaneously assuming position as manager at another travel agency, running his own travel agency, or operating travel agency on another person’s behalf.
2. Tour guides, tour managers or persons employed by the tourism industry operators violate the orders issued in accordance with this act.
The operation licenses of those who continue operations, after being ordered to suspend business operation, shall be revoked.

Those who operate the businesses as tour guides or tour managers without first obtaining operation licenses in accordance with Article 32 shall be fined between NT$10,000 and 50,000 and be prohibited from operating the businesses.

Those who engage in aquatic leisure activities in publicly announced prohibited areas, or who defy the restrictive orders issued by the competent management authority of the aquatic leisure activities regarding the types, range, time, and conduct of permissible activities in the aquatic area, shall be fined between NT$10,000 and NT$50,000 and have their activities banned.
In the event that the aforementioned acts are for profit, the offenders shall be fined between NT$50,000 and NT$200,000 and have their activities banned.
Those conducting activities for profit who fail to purchase liability insurance in accordance with insured amounts designated by the competent authority, shall be fined between NT$30,000 and NT$150,000 and have their activities banned.

Those who fail to return the tourism exclusive trade logos in accordance with paragraph 3 of Article 41, or who display the tourism exclusive trade logos without first being approved by the competent authorities, shall be fined between NT$30,000 and 150,000 and ordered to stop using the logos and to remove them.

Those who damage famous landmarks, natural resources or tourist facilities in tourism locations or designated scenic spots shall be fined by the competent authorities for the related matters up to NT$500,000. The competent authorities may order the offender to recover the damaged objects to the original state or compensate for the restoration costs. Should the damage be irreparable, the competent authority for the related matters may impose an additional fine up to NT$5 million.
In the event that tourists enter ecological and cultural environment reserves without first applying for accompanying professional guides under applicable regulations, the competent authority for the related matters may impose upon the offenders a fine up to NT$30,000.

Fines between NT$10,000 and 50,000 shall be imposed due to one of the following facts taking place in designated scenic spots or tourism locations by the competent authorities for the related matters:
1. Unauthorized operation of roadside vendors or pushcart vendors.
2. Unapproved posting of instruction signs or advertising props.
3. Unsolicited and forced photo shooting of tourists for fees.
4. Unsolicited and forced sales to tourists.
5. Other acts that cause harassment to tourists or threaten their safety.
In the event that the facts described in sub-paragraphs 1 and 2 in the preceding paragraph arise, the stalls, pushcarts, instruction signs or advertising props shall be demolished and confiscated. The costs of demolition shall solely be borne by the offenders.

Fines between NT$5,000 and 100,000 shall be imposed by the competent authorities for the related matters due to one of the following acts taking place in designated scenic spots or tourism locations:
1. Irresponsible disposal or burning of garbage or waste.
2. Unauthorized car driving into forbidden areas, or parking in no-parking areas.
3. Trespassing to enter the area where managing authority prohibited .
Other conducts destructing the ecology, polluting the environment or endangering people’s safety that have been openly prohibited by managing authorities, shall be fined between NT$ 5,000 and 1,000,000 by the competent authorities for the related matters.

Those who fail to pay fines imposed in accordance with this statute by the deadline, after being notified about the date, shall be referred to compulsory execution in accordance with the act.