With wireless internet, wireless network(including mobile internet ) will become the new mainstream communication. At the same time, due to the mobility and efficiency of mobile devices, such as PDA, cellular phone, etc., more diverse new functions and services are becoming available. In the near future, mobile commerce and mobile payment systems certainly will become one of the consumer life styles. As a result, many scholars or organizations all propose the mechanism suitable for the mobile commerce and mobile payment system. However, compared to many countries around the world, mobile payment is yet to be developed in Taiwan. From the supply side, there exists a problem that those services control in hands in the telecommunication system industry¡Fand on the other side, there exist some problems from the users , like use habit is difficult to set up , and lack of suitable use situation, etc. This research is based on ¡§The BOT of e-commerce and wireless network development¡¨, which is erected from Taiwan Railway Administration (TRA). We use the situation to develop the mobile payment system and related business plan, hoping to provide a reference for investors of TRA, who want to develop e-commerce and needing a complete payment system and cashflow mechanism. The payment system of this research institute planning is especially in the environment to consumers, propose differently at present that the adding value of the existing mobile payment system is served. For example, we combine the storage fund mechanism and credit card on mobile, transmit trade information through wireless network or IVR, in order to reach all the unrestricting users. We also bring innovative cell-phone dial depositing and cash fund mechanism, in order to solve the situation that passengers are confined in the railroad car and can't move to anyway. The financial model is set up after the business plan, to carry on the feasible assessment of financial affairs of this special project. According to the results from the financial model, NPV of the project is 8,917,271 NT dollar, IRR is up to 22% , DPB is about 4.9 year; and therefore this project is feasible on financial affairs.