Taiwan tourism industry have massive benefit from rapid growth in Chinese inbound tourism in the recent years. However, it has also caused significant tourism fluctuations in Taiwan market due to cross-strait relations. And this business caused people have much motivation to enter the tourism labor market in Taiwan. Under intense competitive circumstances, corporate brand plays a key competitive role in tourism industry. The purpose of this study is to investigate relationship among numbers of Chinese inbound visitors, brand value and firm performance of tourism industry in Taiwan. This study results show that number of visitors from China has positive impact on firm performance in tourism industry. Moreover, the role of brad value play a positive factor to firm performance of tourism enterprises. The study supports that corporates devote in developing their brands will boost corporate performance in Taiwan.