電子商務快速興起與普遍發展，商業交易方式有了很大的轉變，電子化使得資訊的傳遞既快速又低廉，對於企業處理帳務的方式也影響極深，尤其我國實施統一發票制度，雖然有效發揮交易憑證的作用，但紙本統一發票，一則營利事業開立使用上須耗費人力及時間，保存上佔據空間，二則大量使用紙張，更是觸及當今最熱門的環保節能議題。我國雖於2000年即展開企業對企業(B2B)電子發票應用的試辦，但使用的企業極少，直到2006年設置電子發票整合服務平台，開始大力推動電子發票，以期順應電子商務發展潮流，並達成無紙化及電子化之政策目標。復以，稅捐課徵業務向為政府施政之重點項目，而實施已久的統一發票制度的改進與革新，也成為稅務行政的重要課題之一。本研究藉由研究電子商務對於統一發票制度之影響，在統一發票制度簡化發票種類及電子化兩方面，提出幾點建議：一、全面檢討現行統一發票種類繁多之情形，考量發票種類整合的問題，不論採用何種方式開立，簡化成二聯式發票和三聯式發票即可。二、檢討相關稅法並配合電子簽章法，排除賣方開立電子發票之困境，以提昇電子發票使用率。三、B2C實體與非實體發展政策儘速整合，以符合企業「虛實整合」經營模式，並便利消費者兌獎。四、扶助加值服務中心及資訊服務業者發展，提供帳務憑證完全電子化的環境，政府可考慮給予專案補助或租稅優惠，創造三贏局面。

由於目前各大保險公司多已具有線上投保服務的功能，本論文即以實務上常見的線上投保為出發點，探討保險業電子商務相關的法律問題，以B2C為核心，先以二章探討電子電子簽章法對保險電子商務的影響，分別就電子化意思表示之成立與生效要件及電子文件在法律上的效力做探討，針對現行民法與電子簽章法第七條關於電子化意思表示之生效時點做立法上的介紹，包含立法草案、立法理由之比較，及就國際上各國立法例做比較法上的探討。另外電子化意思表示的瑕疵即電子錯誤的法律問題，國外立法有相當詳盡的規定，我國法上則無相關的規範，本章並就此問題加以探討並提出立法上可行性之建議。第四章則針對現行電子簽章法第四條至第六條關於電子文件法律效力的規範做立法沿革、立法理由之比較與研究，並介紹國際上相關的立法例，對電子簽章法第四條至第六條規範不足的部分提出修正建議。最後整理並介紹電子簽章法第四條至第六條在保險電子商務運用上的影響 　　其次為保險電子商務下相關特別法的規範，本文以消費者保護法以及為主題，分別討論網路上的使用者約款與電子商務契約是否適用特種買賣的法律問題，針對現行消費者保護法及相關特別法與保險電子商務有關的部分提出那些應予適用那些應予排除的研究結論，如：消保法關於定型化契約之規範應適用於保險公司網站上的使用者約款、會員約款、定型化保單條款上；企業有那些應盡的告知義務、線上保險契約國外有那些立法例允許適用特種買賣那些立法例排除我國法上可否做如此的設計…等等 　　最後為本論文的結論，並附上現行實務草擬的保險業網路交易管理辦法、保險業電子商務業者自律公約範本、保險業服務契約範本草案及IAIS有關保險網際網路營業行為監理的核心原則做出對照，期能對保險電子商務相關的法律問題有所理論上或實務上的助益。 / E-Commerce is the most potential selling way. of the insurance. It is not only helpful in reducing the cost of the transaction of the business, but also enriching the scope of the service, enhancing the image of the insurance company. Online communication can establish good relationship between the customs and the company. Some researches had pointed that intangible goods are suit in E-Commerce, therefore, it is surely that finance, insurance will tie with E-Commerce. Related researches on E-Commerce Law have also emerged in the rescently. years, and they have become new scope of the science of law.Although insurance goods are also intangible finance goods, they are different to the other finance contracts. Some researches have also pointed that there are advantages and disadvantages when insurance company use E-Commerce, so E-Commerce is in special way showing in the insurance practice. Insurance selling can not totally be replaced by E-Commerce, therefore,there is special space to study in the related legal problems on the E-Commerce of the insurance . 　　This paper will discuss the legal problems of the E-Commerce of the insurance, especially focus on B2C. Electronic Signature Act has passed on 2001.11.10, and it is the first law about the E-Commerce in Taiwan Chapters2 of this paper will discuss the problems of what the Electronic Signature Act influence the E-Commerce. First, the Electronic Signature Act regulates that the valid time of the electronic representation, Chapter3 will discuss the related preparation, the reasons of this regulation, compare the foreign regulations about this issue, and comment it. Then, there is no regulation about electronic error in Taiwan law, we will discuss the related problems. Chapter4 and Chapter5 discuss the legal questions about electronic paper and consumer protection of the e-commerce.

本篇論文主要是從民眾的角度，深入瞭解政府在推動業務電子化的過程，在便民服務方面所產生的效益，進而探討國外先進國家的推動概況，由於國情不同，各國均有其特別之處可供參考；隨著我國電子化政府快速的推展，在國際著名調查機構對世界各國的評比中大多名列前茅，使政府願意在電子化政府的投資加碼，因此在數位台灣計畫中包括了許多e 化政府的計畫；目前在電子化政府相關計畫中除了更新現有大型系統的計畫之外，其核心計畫是一個跨機關橫向整合的計畫，建立e政府服務平台，以期能達到「提供民眾更豐富、精緻的資訊內容、更深化的網路申辦服務、與網路公民更多的互動，經由網路的溝通管道，實踐政府治理的目標」。 本文中除探討e政府服務平台對各級政府機關e化的影響之外，也一併探討在政府e化過程，可能對國內軟體產業的影響，以及目前政府推動建置平台的政策，對產業生態的可能影響；這些政策的落實，未來對於國內軟體產業的衝擊將非常可觀，因此，本論文也對國內軟體業者提出一些建議，以供業界因應與轉型參考。 / This paper mainly emphasizes on the effect of which the electronic government interface in Taiwan brings to the citizens, especially in the aspect of citizen-oriented services. Moreover, this article reviews the e-government services in other countries and their vary kinds of developing experiences as reference. Along with the quick development of the e-government service, the rank of Taiwan is always in the top list judged and rated by world-famous institutions. As a result, the government of Taiwan is willing to invest more to the plans of e-government which play an important role in the e-Taiwan project. Currently the plan attempts not only to renew the existing mainframe system, but also to build an “e-government service platform” to integrate services over different departments and resources. This platform is the core of Taiwan e-government plan. It can offer citizens vary and delicate information, more high level applications of service, and more interaction with Internet citizens. By utilizing Internet as a communication channel, it can implement the aim of governance more effectively. In the final part of this paper, it analyzes the influence of “e-service platform“ towards each level of government units. In addition, it discusses about how the e-government plan affects the software industry. Furthermore, how the policy about the platform influences the status of software industry is also mentioned in this paper. Once the policy is carried out, it is expected to be some serious impacts on domestic software industry. Therefore, this study also gives suggestions to software companies to make a preparation or reformation in advance.