(1)① Taiwan Province Strait, ② Taiwan Province Mountain Range, ③ Wuyi Mountain Range, ④ Fuzhou, ⑤ Taipei;

(2) Near A in the picture is Sun Moon Lake with beautiful scenery, which is a place that tourists yearn for;

(3) With the realization of cross-strait three links, many mainland tourists travel directly from Xiamen to Taiwan Province Province, the treasure island, and Kaohsiung is the nearest place to Xiamen Port.

So the answer is:

(1) Taiwan Province Province; Taiwan Province Province; Wuyi; Fuzhou; Taipei;

(2) Sun Moon Lake;

(3)B。