The outbreak of COVID-19 around the world has caused great damage to the global economy. The tourism industry is among the worst-hit industries. How to focus on visitors who are most helpful to the tourism industry and develop sustainable strategy of operation is a very important question for after the epidemic is over. This study applied two-stage data envelopment analysis (DEA) and principal component analysis (PCA) to investigate past statistics from the Tourism Bureau and explore the shopping patterns of tourists who travel to Taiwan. The focus will be on tourists from major countries such as China, Japan, and Southeast Asian countries. According to the analysis of tourists from different countries, the money spent by tourists from different countries is concentrated on different items, and there are subitems that they particularly like to purchase. For the analysis of the purpose of coming to Taiwan, some tourism areas worth developing (such as medical treatment and leisure) are also presented in the research results. Based on these results, and according to the sustainable development goals, specific recommendations for the sustainability strategy of operation are made as a reference for the government and relevant industries. This research also broadens the scope of application of DEA and points out a different direction for future research.