隨著數位匯流時代來臨,科技界限被打破,傳統的法律已無法跟隨時代的變遷而因應隨之而來的新興法律問題。然而隨著寬頻網路,網路電視(Voice over Internet television, VoIP)等結合網路以及廣播電視等跨業的內容及應用服務業蓬勃發展,網路服務提供業者(Internet Service Provider, ISP)若選擇其偏好的內容及應用服務,而對消費者、內容及應用服務提供者為差別待遇,將破壞網際網路的平等與自由,甚至損害消費者權益以及抑制內容及應用服務之創新發展。我國近年也發生多起網路服務提供者對特定內容及應用服務為差別待遇之情形,成為對內容及應用服務的篩選者,消費者則無法自行選擇內容及應用服務。因此,網路中立性議題對我國具有探討之價值。網路中立原則(net neutrality)的核心概念,在於禁止網路服務提供業者對於使用者、內容及應用服務提供業者為不合理之差別待遇。本文以網路服務提供者之差別待遇行為為基礎,介紹網路中立性之定義及相關概念,再透過美國及歐盟對於網路中立性管制之發展歷程說明,整理美國及歐盟管制架構之異同,做為我國網路中立管制之參考。本文主要探討之重點在於我國適用網路中立原則之可行性以及提出我國網路中立管制架構建議。透過我國寬頻網路、內容及應用服務市場以及我國法律分析,說明我國對於網路中立管制有其必要性,然而,對於網路服務提供者之差別待遇行為卻欠缺相關法律規範。因此,本文提出在我國現行法制下,適用網路中立性管制之建議,建構適合我國的網路中立原則架構。Under the attack of digital convergence and the breakthrough of science and technology limitation, the traditional legal framework is unable to follow the emerging new legal issues with the changing in times. However, with the prosperous development of broadband network, combination of IPTV and network, and the diversified content and service of broadcasting system, it will be a differentiated treatment for consumers, content and application providers of internet service providers only provide the content and applications they like. Not only will this break the freedom and liberty of internet it will cause damage to consumer rights, content restriction and innovative development of applications. There were lots of discrimination about internet service providers providing specific content and applications. As the gatekeeper of content and applied service, customers can not choose the content and the applications they want by themselves. Therefore, net neutrality is an investigative issue for us to study.The core idea of net neutrality principle is to ban of the internet service providers providing discriminate users, content and application providers. This research took the discrimination behaviors of internet service provider as a basic idea of introducing the definition and related concepts of net neutrality. Then this research tried to sort out the differences of regulatory framework between United Stated and European Union for reference of net neutrality in Taiwan by illustrating the development process of United States and European Union net neutrality restriction. This main purpose of this research was to investigate the feasibility of net neutrality applicability and propose some suggestions for net neutrality regulatory framework in Taiwan. With the analysis of domestic broadband network, content and application service market and laws and regulations, this study illustrated the necessity of building net neutrality restrictions in Taiwan. Nevertheless, the discrimination of internet service provider is still the lack of related laws and regulations. Therefore, this research proposed some suggestions for net neutrality restrictions applicability and principle framework of constructing net neutrality applicability for Taiwan under the current laws and regulations in Taiwan.