因为环境、文化和生活方式的不同,各地的民宿服务有着一定差异性,而我国台湾民宿最早起源于英国的欧式风格民宿形式,主要是指提供房间和供应早餐的民宿。而经过近几十年的发展的进步,台湾民宿已经取得了良好的成效,民宿产品由传统的家庭旅馆模式转变为了具有高附加值的多样化旅游产品。本文主要分析了我国台湾民宿的主要类型及特点,并探究了我国台湾民宿对大陆民宿的借鉴经验。 Due to the difference of environment, culture and lifestyle, there are some differences in the service of b & b accommodation all over the country. The earliest origins of Taiwan B & B in the form of European-style bed and breakfast in the United Kingdom mainly refer to the rooms and the bed and breakfast where breakfast is served. After decades of development and progress, B & B in Taiwan has achieved good results. Bed and breakfast products have been transformed from traditional family hotel mode to diversified travel products with high added value. This paper mainly analyzes the main types and features of Taiwan’s B & B in China, and explores the experiences of Taiwan’s B & B in learning from the Mainland.