近年來計程車業因創業門檻低，使此產業在經濟不景氣之時，供給大於需求的結果，使計程車業的生意並不理想。若能順應台灣在2008 年開放陸客自由行政策，將觀光與計程車結合，可為計程車開拓新的服務與商機。計程車正好符合自由行客製化且須極大彈性交通工具之需求。故計程車業是否能藉陸客自由行商機振興計程車產業之經營績效(增加其載客率)，乃本研究欲探討的議題。故本研究將以計程車業提升經營績效為問題核心，使用深入訪談法。探討陸客對自由行選擇計程車作為交通工具之影響因素，以利日後計程車業提升經營績效。此研究順應陸客來台比率增高之情勢，將陸客自由行選擇計程車作為交通工具之因素整理分析，使服務更貼近需求。本研究不但可以填補文獻之不足更可作為計程車業提升經營績效之參考指標與政府在觀光產業之建議。

Recently, performance of taxi industry is declined, because of its low entrance, declined economic trend and over supply. Taiwan government permits the China’s free and independent travelers in 2008. However, characters of taxi are customized and flexibility. Therefore, if a taxi industry would combine the tourism and traveling, taxi industry will create a new business and enhance its performance. The purpose of this paper is attempted to examine the factors to enhance performance after the open the China’s free and independent travelers’ policy. Also, this paper adopts content method to investigate this issue. The results not only would fill the gap, not also provide suggestions and references to taxi industry and government.