The government has allowed mainland tourists to visit Taiwan since 2008 that brings a significantly beneficial result for the tourism industry. In order to realize Chinese shopping tourists' cognition toward to the service process of tour guides, this study exploringly combines experienced expert's practical opinions and viewpoints from both sides of the Taiwan Strait to establishes proper indicators that contribute to generalize the critical factors in increasing Chinese tourists' willingness to make purchases. Therefore, we investigate the attitude of the Chinese shopping tourism in implementing the literature review, professional interview, focus group interview, content validity questionnaire, pretest questionnaire, and official questionnaire for constructs to collect and analyze research data. 21 key indicators are developed and exacted from tour guides' competence, trust and purchase intention of Chinese shopping tourism that reflect the nature of the tourism industry and key elements of operation for tour guides. The result of this study can provide the tourism industry the evaluation standard for tour guides' competence that also can assist the industry in understanding thoroughly the key drivers in the consumer purchasing decision-making process. Finally, we also propose seven suggestions as a guideline for the tourism industry to strengthen tour guides' training program and improve the operational performance in both academic and practical perspectives.