At the end of the 1990's trips between Taiwan and China rapidly grew but the long-term status of Taiwanese visiting China has caused a severe imbalance. In addition, entry to Taiwan in recent years has been limited while outbound China tourists have grown. Thus, the government has gradually allowed visitors from China. This study uses globalization and mixed economy theory to explore the legal changes involved when visitors from China go to Taiwan. The visitors can be classified based on the three models of professional business, mini three links, and tourism. However, the degree of opening up is limited. The future full opening and direct links will have a significant impact on Taiwan's tourism industry and the relationship between the two parties.