This research aims to examine the impact of webpage layout and information presentation of B&B websites on users' and consumers' perceived legibility. The growth of tourists from China has been particularly impressive since Taiwanese authorities passed legislation allowing Chinese tourists to travel in Taiwan. This study investigates the views of users from both Taiwan and China to assess perceived cultural differences. The experimental design is divided into four groups involving two factors of inn websites.

This research targets students in Taiwan and China, who were asked to browse the website and answer the online questionnaire. A total of 352 people participated in this study. The empirical results show that: (1) the webpage layout of the inverted "L" navigation bar related to legibility; (2) the information presentation of static information presentation related to legibility; (3) the interaction of webpage layout and information presentation related to legibility; and (4) in terms of cultural differences, Taiwanese and Chinese students have different levels of legibility, which moderates the relationship between the interaction and legibility