2020年的COVID-19（新冠肺炎)疫情導致各國紛紛採取封城、邊境管制、篩檢等措施來阻絕境外病毒的侵入，旅遊業之業務嚴重受阻。受疫情的影響，人們開始改變生活型態及消費習慣，因此促使遠距工作、網路購物、居家健身等相關宅經濟的發展，運用物聯網所串起的低接觸經濟，成為了新常態。
因應低接觸經濟的興起，本研究旨在探討旅遊業如何數位轉型來因應消費者無法出國旅遊探索世界的情況。明確而言，本研究將以商業模式轉軸的角度，透過實際訪談目前具代表性的三家旅遊業者，及一家VR遊戲機軟硬體開發科技公司，探索顧客價值主張、利潤公式、關鍵資源以及關鍵流程如何適配規劃，以協助旅遊業利用數位科技，創造並捕獲新價值。
本研究之結果指出疫情下，旅遊業者可以利用數位科技，在線上提供客戶擬真的旅遊行程，在確保客戶旅遊安全的前提下，創造旅遊業新價值。因此，本研究提出「提供具安全性與擬真性的虛擬旅遊，滿足顧客獲得身心靈慰藉需求」之價值主張，並基於該主張，適配規劃旅遊業者整合內外部關鍵資源，執行關鍵流程，以協助旅遊業利用數位科技，創造並捕獲新價值。本研究規劃的後疫情時代，旅遊業之數位轉型新方向，可提供旅遊同業轉型之參考。

The COVID-19 (coronavirus disease) epidemic in 2020 has led countries to adopt measures such as lockdowns, border-scontrol, and screening to prevent the intrusion of foreign viruses, the business of the tourism industry has been severely blocked . Affected by the epidemic, people have begun to change their lifestyles and consumption habits. As a result, remote work, online shopping, home fitness and other related home economics have been promoted. The use of the low-touch economy linked by the Internet of Things has become the new normal.
Because of the rising low-touch economy, this research aims to explore how the tourism industry can digitally transform to cope with consumers’ inability to travel around the world. This research will use the perspective of the business model to explore the customer value proposition, profit formula, key resources and key points through actual interviews with three current representatives tourism industry players and a VR game console software and hardware development technology company. In order to create and capture new value, using digital technology is necessary and worth of trying.
The results of this research point out that under the epidemic situation, tourism companies can use digital technology to provide customers with realistic travel itineraries online, creating new value in the tourism industry while ensuring the safety of customers’ travel. Therefore, this research puts forward the value proposition of "providing a safe and realistic virtual tour to meet the needs of customers for physical and mental comfort." Based on this idea, it is appropriate to plan tourism operators to integrate key internal and external resources, and execute key processes. Assist the tourism industry to use digital technology to create and capture new value. In the post-epidemic era planned in this study, the new direction of the digital transformation of the tourism industry can provide a reference for the transformation of the tourism industry.

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