The main purpose of TSA is to provide a system of statistics consistent with the national account. If TSA can be extended by incorporating the economic evaluation and estimation models, it can serve not only as a statistic framework but also an analytical tool. In this paper, we discuss the framework of Taiwan TSA, and an evaluation system of Taiwan TSA, including a tourism expenditure model, a tourism input-output model, and a tourism CGE model. We also use the tourism input-output model to calculate the impacts of a tourism policy (opening up to Chinese tourism) on the economy.