The Internet is most popular and is used in the widespread areas such as habitation, school, enterprises, the government and airports. Furthermore, the communication on the Internet is without occupied one line until terminating talking. The VOIP technology of H.323 protocol has transformed into significant technology since 1996. According to the American IDC corporation research report, the VOIP has been used at American and the total time is 1 billion minutes in 1999. The trend of VOIP is to integrate the Voice/Video/Data /Fax /LAN /WAN /Answer Machine with the billing system and becomes very convenient and easy to use at any time/location. Also, the new VOIP technology with intelligent billing system is instead of the traditional technology with the fix and expensive communication fees. The billing system receives all of CDR by PSTN or EDR by IP through the agent mechanism when the events interface(agent) is triggered. The Billing Production is according to factors such as the Rating, Billing Data, customer DB and Tariff and Sharing Schemes. After the Billing Production occurs, the Payment Checking, Bill Printing and Bill Delivery are launched at the same time.