Festival/cultural tourism has always been an important item that the government focuses on and promotes. The planning and marketing of a high-quality tourism activity is the first step towards success. However, writing a business plan is time and labor consuming work that also requires creativity. When faced with this type of work, students often fall back and withdraw. One very important step for getting into business planning creation for new academics is for them to overcome this obstacle. In view of this, the author hopes to search for a more efficient teaching method for guiding student learning and increasing the students' willingness to learn. Action research is practical matter-oriented and based on the worker's actual needs in the field. This study uses the semester course ＂Business Writing and Report Techniques＂ to conduct the action research. We taught students to use reverse thinking to explore the context based on the relationship between the news structure and the business plan structure. The objective is to find the original structure of the business plan. Different methods are used to learn and observe and to achieve desired effect of this course. This study utilizes the reverse thinking model by basing the compilation of education materials on news reports of festival activities. The news reports are used to conduct the 3 steps of ＂6W3H1E search＂, ＂select news reports＂, and finally ＂restore＂ to observe the learning performance of students. The test subjects are 14 students selected are the researcher's students in ＂Proposal writing and presentation skills＂; action research is utilized to by using journal observation of learning conditions and using 6W3H1E test questions based on projects designed using actual news reports before the course is concluded to observe the learning performance of students and also will become a model for teaching in proposal writing. In summarization of the study's results, when students participate in the first step ＂selecting media reports＂, news reports after the activity should be selected for more comprehensive project structure answers. In step 2, ＂6W3H1E search＂, the question with the highest error rate was How (how to do) activities can be held for evaluation benefit; next, students were also easily confused in their answers of the subject (who and whom) and time related elements (when and how long). Overall, students expressed the most difficult learning steps in the order of ＂6W3H1E search＂, ＂select news reports＂, and finally ＂restore＂. Student response to this learning method returned the 2 most effective results as ＂understanding writing structure＂ and ＂writing skills and abilities＂. The main findings in this action research include the following: 1. News report raw materials can provide beginners learning how to write business plans with a way of learning business plan structure and writing techniques. 2. When using this method, the selection of the news report is the key to determining the success or failure of these three steps. 3. The teaching activity flow should improve the How (how to do the activity) and Evaluation (benefits) practice. 4. This teaching method can help guide students toward entry and creative thinking. 5. The researcher's reflection after the proposal has been implemented. We provided recommendations to practical business planning teachers and for related future studies based on the results of this study.