(二) Tourism Satellite Account（TSA）

(一) Destination Marketing Organization（DMO）

二、英譯中：Translate the following passage into Chinese（20 分）The Taroko National Park in eastern Taiwan, a popular destination for domestic and international tourists alike, will close until further notice, after the island was struck by the strongest earthquake in 25 years in April. “All levels of trails and facilities within the Taroko National Park jurisdiction have been damaged. In order to ensure the safety of visitors, the park will continue to close all trails and visitor service stations in the park from today and suspend services,” the park said in a statement. “During the closure period, the park will continue to carry out road and trail repair work and assess the safety of the park. The reopening time after the closure will be announced separately,” the park stated.

三、中譯英：Translate the following passage into English（20 分）人工智慧（AI）的快速發展，提供了各行各業前所未有的機遇，觀光業者也積極引進 AI 和機器人等新科技，提升服務品質和效率。例如，線上 旅遊預訂平台利用語音助理機器人提供航班最新狀況和登機門變更等資訊；旅行業者透過 AI 自動演算法分析客人的興趣與喜好，從而推薦合適的住宿類型和商品；機場也導入 AI 臉部辨識技術，讓旅客在機場完成 check-in 和臉部辨識登錄後，增加旅遊的便利程度，也為旅客帶來 全新的旅遊體驗。

四、英文作文：Write an English essay in 250 to 300 words（40 分） According to the report released by the Tourism Administration, MOTC in 2021, one of the main issues in the development of Taiwan’s tourism is that “tourism resources have high homogeneity, and the appeal of tourism still needs to be developed.” Please write a 250-300 words English essay to share your suggestions and opinions on how to solve this issue.

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.

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。

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.

(二) Incentive Travel

(一) VAT Refund

三、英文作文：Write an English essay in 250-300 words（40 分）Do you agree that tourists should do in Rome as the Romans do? Why or why not? Please write a short and well-organized essay in 250-300 words to support your answer with specific reasons and examples.

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