The purpose of this study was to investigate the relationship among the service quality, professional competence and loyalty of China tourists visiting Taiwan. A crosssectional survey was used to collect usable data from the China tourists who participate in group tourism to Taiwan. The result indicate that the China tourists felt the service quality of “meal” in Taiwan is the best and good feeling in “professional knowledge” of tour guide. In addition, this study found that the professional competence of tour guide has an intermediary effect between the quality of tourist services and tourist loyalty. The quality of tourism service can positively influence the loyalty of China tourists to Taiwan, meanwhile, the quality of tourism service can positively affect the professional competence of tour guide and the professional competence of tour guide can positively affect the loyalty of China tourists travel to Taiwan. According to the results, the study found that travel agencies should focus on the training of tour guide, which help travel agencies to raise the value of travels product and attract more tourist.

• Chih-Wei Lin(Chaoyang University of Technology (CYUT), Taiwan)
• Wei Peng Tan(Chaoyang University of Technology (CYUT), Taiwan)
• Wei Yeng Sia(Chaoyang University of Technology (CYUT), Taiwan)
• Su-Shiang Lee(Chaoyang University of Technology (CYUT), Taiwan)