本研究希望透過相關資料與文獻的蒐集,及相關研究組織之研究內容。並藉由現行建構的環境與系統,研究在使用電子發票的交易環境中相關的作業流程,包括發票的開立與作廢、發票的領獎及電子交易流程等。予以歸納並設計出一套可以使現在使用收銀機系統的商店可以應用網際網路傳輸電子發票,同時具備可行性及效率的作業系統流程,主要的研究目的針對使用收銀機的商家,利用網際網路傳輸電子發票的流程,建立一套完整的作業體系,寄望在交易安全、資訊保密之重要前提考量之下,結合現有的電子發票服務中心發展出一套具可行性並符合安全需求的流程。 This research tries to by way of the collection of relevant materials and document and relevant research; existing invoice operation environment system constructed currently. To work out a relevant operation procedure for the business who use the electronic invoice. Including issue and or cancel an electronic invoice. Receive the reward which is a lucky draw award, all those transaction process procedure will be studied. To draw a conclusion to achieve those to commit internet process transmit of electronic invoice into current cash registering machine system. At the meantime both feasibility and efficiency operating system procedure will be concern at the same time. The main research purposes to develop an intact E-invoice transaction procedure utilize the internet network to transmit for the merchant who use of the cash registering machine. And suggest to electronic invoice service centre to develop a procedure that has feasibility and compliant with the security demand.