As the high-speed development and the universal application of the Information Technology and the Internet, the main countries in the world are all very zealous to construct their own ¡§Electronic Government¡¨ to promote the national competition ability. However, the most important electronic service--the G2C service, which is ¡§customer-centric¡¨ oriented, must deal with the on-line financial problems between the government and the public inevitably. Although the development of our Electronic Government is toward the final period¡X ¡§the complete integration¡¨ little by little, it is still in the last period¡X¡§transaction¡¨ in fact. That¡¦s because the on-line payment services arent¡¦ popular in full scale. This research is based on the internal users¡¦ point of view. Besides, it takes three approaches to realize and analyze the obstacles of introducing on-line payment services in Taiwan, including literature review, questionnaires distributed via post mail, and interview. According to the results of the research, disharmonies of the members, resistance of the change, the low participation of the users, and the lacking of perceived usefulness are main obstacles to execute the on-line payment services of Electronic Government in Taiwan.