The impact of the COVID-19 pandemic on the tourism industry is still being sustained, and the response of the tourism industry is an indispensable element that is increasingly recognized. This response has led to the emergence of literature about the impact of COVID-19 on the stake-holders of the tourism industry, thereby contributing to the industry. Nonetheless, the criteria factors and investigated practices for the implementation of decision-making by stakeholders in the tourism industry have not been fully explored. This study adopts Teorija Rezhenija Izobre-tatelskikh Zadach (TRIZ) principles and Decision-Making Trial and Evaluation Laboratory (DEMATEL) methods to construct a gap model of tourism stakeholders (GMTS) which solves the tourism industry decision-making problem under COVID-19. With a research background in Taiwan’s tourism industry stakeholders made up of 15 expert participants, GMTS identified 11 criteria factors, of which the three most important criteria factors provide decision-making directions. The causal relationship between these criteria factors was examined, and a causal diagram was drawn to clarify the most important criteria factors. This research examined the criteria factor implementation perspec-tive. Travel “bubble zones” that ensure both “safety and quality” were concluded upon under government policies in the countries and regions of the world. Furthermore, the tourism industry is responsible for the overall “planning and management” of the travel “bubble zones”. Therefore, the “quality management” criteria factor provides important key decision-making for tourism stake-holders. The research indicates that it is recommended to attach importance to the “quality man-agement” of the international travel “bubble zone” as the priority decision-making criteria factor under the pandemic. Furthermore, conversion policies and tourism regulations are secondary criteria factors for improvement; when these two criteria factors are immediately improved, other criteria factors will be affected simultaneously and the degree of improvement will be weakened. In addition, GMTS was developed for the tourism industry. The article also provides research literature and practice implications for stakeholders in the tourism industry, thereby providing insight for tourism to obtain a clear understanding of how to prepare for the implementation of sustainable development.