所屬科目：觀光英語
(一) VAT Refund
(二) Incentive Travel
二、英譯中：Translate the following passage into Chinese（20 分）As the global “LOHAS” movement (Lifestyles of Health and Sustainability) continues to gain popularity, Taiwan has become a wonderful destination for travelers seeking wellness, balance, and a sustainable way of life. Blending Eastern wisdom with modern creativity, the island presents endless opportunities to nurture both body and mind. Whether you are exploring scenic mountains, cycling along the coast, or enjoying a peaceful tea ceremony, Taiwan allows you to experience the harmony between nature and daily living. Come and discover “LOHAS” the Taiwanese way—through its flavorful and healthy cuisines, outdoor sports, relaxing leisure activities, and traditional health therapies such as hot springs and herbal treatments. In every encounter, you will feel the warmth, vitality, and spirit of sustainability that make Taiwan truly unique.
三、中譯英：Translate the following passage into English（20 分） 交通部觀光署阿里山國家風景區管理處每年都會舉辦極具特色的 「阿里山神木下婚禮」 ，邀請國內外新人在千年神木見證下互許終生。這個活動從開始到 2025 年，已經連續舉辦了 19 年，這項活動融合自然景觀與文化體驗，象徵愛情的純粹與永恆，已成為阿里山最具代表性的浪漫慶典之一。參加的新人不僅能在雄偉山林中舉行婚禮，還可體驗茶道、 原住民文化及在地風情。透過這場結合生態、美景與人文的婚禮活動， 阿里山展現出臺灣婚禮旅遊的獨特魅力，也讓來自世界各地的賓客感受到真摯的祝福與難忘的浪漫氛圍。未來，阿里山國家風景區管理處仍將繼續推動具有臺灣特色的婚禮活動，邀請更多來自世界各地的新人，來 到這片神奇的土地，見證愛情的力量與美麗。
四、英文作文：Write an English essay in 250 to 300 words（40 分） Write an essay of about 250 to 300 words to discuss how the Sustainable Development Goals (SDGs) are related to tourism development. In your essay, explain the connection between the SDGs and tourism, discuss the importance of sustainable tourism, and provide at least one example from Taiwan or other countries. You may also share your own opinions or suggestions on how tourism can contribute to achieving sustainable development.
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