In order to achieve well-developed health care service, most industrialized countries have been practiced complete all-around health care systems. The new National Health Insurance Program in Taiwan was also implemented in 1995 which covers comprehensive health services for entire populations. Canada uses the global budget payment system for its health care service for many years; however, it does not encounter any problems with decreasing health care quality and standard by using such payment system. Therefore, the thesis will address all the challenges Taiwan will be facing by using global budget payment system for health care service through secondary data analysis and historical regulations analysis. The thesis will also discuss suggestions for improvement based on the experiences of health care payment system in Canada. According to the results of my research, the new National Health Insurance Program in Taiwan is facing several challenges include payment systems, standardized structure, medicine payment system, etc. Canada uses intergovernmental relations regulation environment as the foundation under the fiscal federalism to expand health insurance plan from hospitalized insurance plan to community and medicine payment plan. It continues to improve and modify its health insurance policy in order to provide the best health care service. In fact, there is no certain standard for the global budget payment system. Taiwan should adapt the excellence of Canadian health care insurance service to develop its suitable global budget payment system base on the differences between Canada and its country i.e. organization structure, development demand, implemented target and goal. The new policy should control the waste of health care resources, assure the right of public''s health care, control and adjust excessive health care service, and induce the normality of health care service behavior. It will encourage balanced-development in the health care environment and achieve the goal of assuring public''s health.