本文透過GTAP 模擬開放陸客來臺觀光對臺灣之經濟影響為：1.對總體經濟影響：實質GDP 增加78.656百萬美元；社會福利增加339.401百萬美元。2.對個別產業影響：產值增加最多的是貿易業，約407.488百萬美元，增加0.637 %；其他製造業的產出減少最多，減少了1747.406百萬美元，約0.628 %；臺灣各產業的出口均減少，減少最多的是對中國的出口量減少了558.039百萬美元；臺灣進口增加的來源，主要來自於歐盟及美國分別增加了46.642百萬美元及44.762百萬美元。

This paper assesses the economy-wide impacts of opening for Mainland Chinese tourists’ policy via simulation using GTAP model. It is concluded that 1. the macro-economy will benefit from the increment of real GDP by US＄78.656 millions, and the increase of social welfare by US＄339.401 millions; and 2.the impacts on individual industries include the production value increase of trade products by US ＄407.488 millions which is the largest among all the industries, the decrease in other manufactory product value by US＄1747.406 millions which is the largest decrease, the decrease in exports to Mainland China by US＄558.039 millions which is the largest among all the nations, and the increase in Taiwanese imports mainly due to the increase of imports from EU and USA by US＄46.642 millions and 44.762 millions, respectively.