The issue of Chinese outbound tourists attracted attention from all over the world recently for their overseas consumption. Chinese tourists visit Taiwan with huge spending power and also bring great economic benefits to the tourism industry of Taiwan. The purpose of this research is to explore the determining factors and regional analysis of Chinese tourists’ purchase behavior in Taiwan. Therefore, this research triangulated mixed-method “qualitative” and “quantitative” to achieve this purpose. In term of the qualitative section, we conducted in-depth interviews with eighteen senior tour guides. Through content analysis, the determining factors affecting Chinses tourists’ purchase behavior were classified into three themes: perceived value, relative trust and service innovation. They included twelve categories and Top 3 important factors were “shopping guide, brand image and promotion strategy”. The others were product property, monetary price, utilitarian benefit, prestige reputation, integrity trust, bandwagon effect, relationship quality, unique creativity, and value creation. In the quantitative area, one-way ANOVA was used to analyze data to compare the consumption preference among three regions of Chinese tourists. The average consumptions and purchasing power of the above items were also presented. We found out that Chinese tourists from different regions would be interested in purchasing different types of products. The tourists from North China prefer “Royalty-coral and jade”. The tourists from East China prefer “Boutique-diamond and watch”. The tourists from South China prefer “Specialty-local and health care products”. The result presented that the total expenditure was a significant difference among these three regions.
