The potential of Chinese outbound tourism development has attracted worldwide attention. As the constantly growing market of Chinese tourists to Taiwan and the open policy of allowing Chinese tourists traveling to Taiwan as an individual, the needs of accommodation are also growing. The study aimed to explore the operating strategies of Chinese tourism market by the accommodation industry in Taiwan. 12 supervisors were interviewed through in-depth interview method to acquire data for analysis by purposive sampling method. The study results, management implication, and recommendations are provided after analyzing the data. The study results are references for hotel managers to understand the market of Chinese tourists to Taiwan for developing effective operational strategies and to promote sustainable development of the accommodation industry.