資訊科技日新月異，科技名詞的翻新讓人目不暇給，近兩年雲端運算的名詞夯到最高點，究其主因，係為IT治理及綠能環保的意識抬頭。鑒於企業IT支出比重不斷攀升，投資回報率(Return of Investment, ROI)愈加受重視，惟感於資訊科技架構愈趨複雜，組織企業外部環境快速變遷，企業唯有縮短資訊系統上市的時間、降低IT投資的總成本及簡化IT技術的管理，方為維持競爭力與永續生存之道，故此雲端運算應運而生。配合雲端運算的趨勢，行政院目前亦全力推動「雲端運算產業發展方案」，希望藉由政府雲端策略的主導，帶動雲端產業鏈橫向與縱向的發展，為國家整體競爭力注入能量，更讓社會民眾享受無所不在的生活化資訊。
稅務行政首重稅收的達成，也重視稽徵效率的提升，如何在不擾民、不干預的前提下達成財政目標，進而提供安全有效的加值服務，始終是稅務資訊作業戮力以赴的目標。去年及今年賦稅資訊系統因投入近38億的預算，在未來兩、三年內將帶給整個賦稅行政體系革命性的創新應用，惟此次的前置規劃作業始於97年，時值國內雲端應用尚未成熟，當時僅以集中化與虛擬化的設定目標革新賦稅資訊系統。故本研究特就建置中之國稅、地方稅平台分別進行分析，就其已具備之雲端發展基礎(Cloud Ready)提供更進一步之雲端堆疊、雲端架構建議及導入雲端步驟，期為102年後之賦稅資訊發展方向，提出更具前瞻性及效益性之資訊服務整合規劃。

With the progress of Information Technology (IT), many new IT terms are invented every day. “Cloud Computing” is one of the hot topics in the recent two years, because of more emphasis on the IT governance and awareness of green IT. Considering ever-increasing costs of IT, enterprises have paid more and more attention to the “Return of Investment (ROI).” Nevertheless, since the IT’s frameworks become more and more complex and the external environment changes rapidly, enterprises need to shorten the time to market, lower the total costs of IT investment, and simplify the management of IT to keep their competitiveness. Cloud Computing is one of the solution to achieve the goal.
The government initiated the reformation of Tax Information System in 2008, and the plan was carried out in 2010. The government had spent about 3.8 billion on the task, but the cloud computing in Taiwan was not so popular at that time, so the phased goals of the reformation were only centralization and virtualization.
In this thesis, the difference between the existing tax information system and cloud computing framework is analyzed. Some suggestions are proposed like cloud stack, cloud framework, and cloud development process to the system. With the achievement stated above, a more integrated and efficient deployment of cloud computing for information service integration of national and local taxes can be fulfilled in 2013

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