Abstract:  This paper described the advantages of four islands——Jinmen, Xiamen, Pingtan and Dongshan. And the economic effects of Dutyfree Plans for the four islands between Fujian and Taiwan were analyzed from the foreign exchange earnings of international tourism and financial revenue. Meanwhile, the existing problems faced by this plan were pointed. Last, the suggestions were put forward from the aspects such as strengthening the infrastructure construction, eliminating the barriers to the free flow of commodities, labor, and capital, setting up the specific execution and supervision entity, and enhancing the construction of market information system.