自1990年開始，台灣各部門燃料燃燒二氧化碳排放量之年統計資料皆顯示運輸部門的二氧化碳排放量為僅次於能源與工業部門的第三大排放部門，因此近幾年運輸部門亦為政府節能減碳政策的重點推動對象。油電混合車雖僅是各國政府與全球各大車廠發展替代能源車輛的其中一個分派，但因其具有技術發展相對成熟及價格較便宜等優勢已是當前商用化程度及採用率最高的替代能源車。故本文以油電混合車為研究對象，利用假設性市場評估法調查影響台灣民眾購買油電混合車的各種個人態度行為及社經地位因素並估計民眾對油電混合車的最高額外願付價格；此外本研究亦針對「貨物稅減半與全免政策下民眾購買意願變動議題」及「民眾對假設性優惠政策偏好議題」進行分析探究。 最後總回收有效問卷數為580份，研究主要結果顯示對現行油電混合車貨物稅減半徵收政策的瞭解程度、認為台灣空氣汙染問題危害自身健康的嚴重程度、視「二氧化碳及空汙氣體排放量」為最重要或次重要車輛考量屬性、職業為自行開業及年終獎金對油電混合車最高願付溢價皆有正向顯著效果；而年齡則具負向顯著之影響。另外以傳統OLS及區間迴歸模型估計之最高願付溢價均約為16萬元，排序普羅比模型之估計結果則約為14萬元。The statistical annual reports show that in Taiwan the transportation sector has been the third contributor to CO2 emission followed the energy and industrial sectors since 1990. Therefore, the transportation sector is one of primary targets that national energy saving and carbon reduction policy aims at. Hybrid electric vehicle (HEV) is only one branch of the vehicles powered by alternative energy sources developed by governments and major automobile manufacturers. However, due to the relatively mature technology and cheaper price, it has the highest commercial level and adoption rate. This study uses contingent valuation method to investigate the individual attitude, behavior, and socio-economic factors that have an impact on consumers’ willingness to buy and estimates the maximum premium willingness to pay for HEVs. Furthermore, this study analyzes the issues about the change of willingness to buy under reduction and exemption from commodity tax for HEVs and the preference about hypothetically preferential policies as well. The final number of valid questionnaires is 580, and the main study results show that the understanding of current policy about commodity tax 50% cut for HEVs, the extent of the air pollution in Taiwan endangering their own health, consumers who regard the emissions of CO2 and air pollutant as the most or second important vehicle attribute when they decide to buy a car, consumer who has his/her own business, and the bonus in 2011 or the latest year are statistically significant and positively related to the maximum premium willingness to pay for HEVs, but age has statistically significant and negative effect. In addition, the estimated values of maximum premium willingness to pay for HEVs are about 0.16 million using both OLS and interval regression models, and 0.14 million by ordered probit model.