雖然目前我國國內並無明顯的「小費文化」，但從經濟與人性心理的觀點來看，西方國家的「小費文化」似應可移植至我國；基此，本研究旨在探討那些經文獻整理後發現的促使西方國家消費者增加小費的20種服務方式是否適用在我國？再將那20種增加小費的服務方式，依消費者印象最深刻的服務證據（service evidence）三構面（服務人員、服務過程、實體表徵；3P）去進行歸納與整理。另外，探討付款方式（現金、信用卡及禮劵）的不同在我國消費者小費支付的意願上（意願強度與支付的多少）是否有所差異？ 服務業（service sector）在我國的經濟上扮演著重要的角色，而且餐飲業又是消費者支付小費相對較普遍的行業（industry），因此本研究的研究範圍是餐飲業，而研究對象則鎖定大台北地區20歲以上的一般社會大眾。本研究兼具探索性的質化（文獻探討與焦點群體）及應用性的量化（問卷調查與統計分析）研究，因此若各項目的均能順利被達成，其結果將對產、官、學、研等各界有莫大的貢獻。 Lack of significant culture of tip-paying in Taiwan’s society, but from the viewpoints of economy and human psychology, the tipping culture has been shaped in western countries can seemingly be transferred to Taiwan. Therefore, this study tries to explore whether the twenty service methods, which can increase the payment of tip that have been found out after reviewing the related literatures, are applicable in Taiwan. Then, those twenty service methods of increasing the tip-paying will be induced according to the three dimensions of service evidence—Process, People and Physical evidence. In addition, whether the willing to tip is different due to the different payment modes will also be explored in this study. Service sector is playing an important role in Taiwan’s economy and the restaurant industry is relatively more popular for the consumers to tip, so the research scope in this study will be focused on this industry. The convenient sampling will be adopted and data will be collected from the citizens over 20 years old and working in great Taipei. This study consists of both exploratory qualitative research (literatures review and focus group) and applied quantitative research (questionnaires survey), hence, the results from this study can be beneficial for industry, government, and academy if all the objectives can be achieved.