近年來，基於縮短商業流程、節省資源浪費，世界各國皆開始積極推動電子發票相關制度，而台灣自2000年起就將電子發票列入發展方向，從B2B電子發票開始推動，而後是B2G及B2C。其中在B2C部分，從2010年開始進行實體消費通路試辦，兩年後全面推動，至目前已有約一年的時間，主要方式是消費者攜帶載具至商家消費，商家藉由載具號碼識別將發票資訊傳至雲端資料庫，仍然開立交易明細給予使用者。而列印紙本明細原因在於無法發票資訊即時上傳、查詢，使用這在資料未上傳期間內若對交易有疑慮或要退換貨，皆須憑紙本明細進行相關作業。針對列印紙本交易明細的此一步驟遭受廣大使用者質疑認為既麻煩又不環保。
　　而財稅資料中心針對使用資訊科技來幫助民眾不必取得紙本明細，提出了一使用近端通訊技術來傳遞明細的標準，讓使用者在消費完後可以利用手機與收銀機建立連線，由收銀機直接將發票明細資訊傳到使用者的手機裡，讓使用者能夠即時檢視並進行相關作業使用，達成無紙化的目的。
　　本研究針對此一項作法的有效性及使用性進行討論，首先我們對於明細的功用作分析，評估近端傳遞明細是否可以做到相同功能，並探討該作法安全性機制。然後對近端傳遞明細進行使用績效測試，藉由觀察受測者的反應來評估。之後實際到商家進行觀察邀請受訪者與並藉由近端交換明細的試用，了解他們對於電子發票的使用行為和對於近端通訊技術取得明細的想法感受及意願，傾聽使用者使用經驗了解使用者行為決策之原因。最後對測試及訪談蒐集到的資料進行分析，基於分析之結果提供建議給相關機制設計參考。

Recently, more and more countries have been promoting e-invoice for reducing paper consumption, integrating with digitalized government processes and curtailing business processes. In Taiwan, the government conducts a project to promote e-invoicing from 2000. The Taiwan government establishes an e-invoicing platform for B2B transactions first. Then, shops can issue e-invoices to their customers for B2C transactions:
When shops issue e-invoices to customers, the shops first request customers to show the customers’ carriers. Then, the shops generate e-invoices based on identities of the carriers and transfer the e-invoices to the e-invoicing platform. Consequently, the customers can use their carriers to access the e-invoices. However, because shops are allowed to transfer the e-invoices to the e-invoicing platform no later than 48 hours after associate transactions, customers may not be able to obtain information of e-invoices before the shops transfer e-invoices to the e-invoicing platform. Therefore, the shops usually still give customers paper-based receipts about e-invoices. Receipts contain lesser information than traditional paper-based invoices. Customers can use the receipts for refund and replacement if they cannot obtain e-invoices. Obviously, customers usually think the paper-based receipts contradict to the reducing paper consumption objective of e-invoicing.
Therefore, the Taiwan Financial Data Center (FDC) has brought up a standard for transmitting receipts or information about e-invoices with NFC technologies. Therefore, customers can obtain the digitalized receipts immediately after they transact with shops and use the receipt for refund and replacement.

This research analyzes the effectiveness and usability of the standard proposed by the FDC with surveys and experiments. To sum up, transmitting receipts with NFC provides a more convenient and more eco-friendly way to get the information of e- invoice. Finally, this research also contributes to provide suggestions about the standard based on the results of surveys and experiments.

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