二、中譯英：Translate the following passage into English（30 分） 近幾年來，徒步旅行已經成為一項極具吸引力的戶外探險活動。臺灣面 積雖小，但卻擁有百處以上的徒步旅行秘境，如果積極推廣，一定可以 成為國際遊客嚮往的景點。無論遊客喜歡徒步登山，或者喜歡享受林間 寧靜的夜晚，在這個美麗的島嶼，他們永遠不會沒有選擇。從本島最高 峰玉山到充滿螢火蟲的林間小溪，這片神秘的土地上處處都綻放著令人 驚嘆的自然美景。

一、英譯中：Translate the following passage into Chinese（30 分） The Trump administration on Wednesday instructed shelters that house undocumented children who crossed the U.S.-Mexico border that it would no longer pay for English-language instruction, recreational activities, including soccer and access to legal aid. The Department of Health and Human Services said a budget crisis caused by a massive influx of unaccompanied immigrant minors is forcing the agency to end paying for any services and activities not directly related to children’s safety.

三、英文作文：Write an English essay in 250-300 words（40 分） In this essay, please provide your opinions of sustainability and tourism. Please start with describing whether tourism can be completely sustainable or not. Then provide at least three strategies or policies and explain how each of them can foster economic and social growth while minimizing negative social, cultural and environmental impacts.

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.

二、中譯英：Translate the following passage into English（30 分）埃及的景觀真的令人著迷，有個聲音我也相當熟悉。那就是回教的祈禱 召喚，人們每天都會聽到五次。百分之九十的埃及人是回教徒，而這類 似歌曲的召喚將他們召到最近的清真寺祈禱。

一、英譯中：Translate the following passage into Chinese（30 分） When people hear the name Leonardo da Vinci, they often think of him as the painter of such world-famous works as the Mona Lisa and The Last Supper. The recent book and film The Da Vinci Code then brought his name directly into popular culture and fictionalized him to a certain degree. What is true, though, is that da Vinci was highly talented in many fields.

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