The number of tourists visited Taiwan from 30 million in 1968 growing to 325 million in 2010. With the increasing of tourists and the flourishing of tourism industry, there is a considerable impact which is the national foreign exchange earnings, the economic growth and the working opportunities for locals. The reference is the proportion of the numbers of tourists visiting Taiwan compared to Southeast Asia to be tourism competitiveness. The quality tourism and the exchange rate affect the variables of the number of tourists visiting Taiwan. First is the influence of tourists to visit Taiwan by using the linear regression explores the tourist hotel rooms, gross domestic product in real terms, import and export trade, exchange rates and consumer price index. Then Structural Equation Modeling (SEM) establishes the numbers of tourists to visit Taiwan theoretical framework, and consider the competitiveness of tourism impact of each variable to establish the path. Finally, using construction of the feedback System Dynamics (SD) diagram and equations, and it can provide effective thought and management.