身為目前世界上多數網路巨擘發源地的美國，電子商務在近年來發展已經邁入成熟階 段。美國電子商務的蓬勃發展，可歸功於美國政府早在1997年就制定電子商務發展政策， 並在法制上為電子商務發展打下良好的根基。本文將介紹並說明美國之電子商務政策，美國 政府管理電子商務產業掌握的基本原則，以及美國電子簽章之相關重要規定。另外，近年來 美國電子商務產業最關注的法制進展莫過於網路交易課稅的相關立法，美國政府此一動作也 顯示出目前美國正逐步在修正原本放任發展的產業政策，本文也將一併介紹此一最新法制動 態。最後，電子商務經營上的法遵議題首重消費者保護相關規範，本文將以聯邦階層之主管 機關FTC所發布的相關規範進行說明，包含契約成立後雙方的權利義務，以及網路廣告的相 關規範。 結論的部分本文將試著從美國法出發，提供我國相關法制未來修正之參考建議。

As the origin of most iconic internet companies in the world, e-commerce in USA is already a well-developed industry. The prosperity of e-commerce in USA should be attributed to the USA government's forward-looking and early movement. USA Gov. has set up e-commerce governance principles since 1997. In addition, by granting e-communication same effect through legislation, USA Gov. has built a solid base for the e-commerce development early in 1999. This article provides basic introduction of e-commerce industry policy of USA Gov., and important rules in electronic signatures regulations. However, recent development of online sale tax has pointed out that USA Gov. may have reconsidered its policy toward e-commerce industry. This article gives a brief introduction about recent development of the controversial MFA and RTPA. One of the biggest legal compliance burdons of doing business online is the consumer protection requirements. Consumer protection is in charge by FTC in federal level. This article briefly introduced shipment and refund requirement by FTC, the definition and responsibilities of concerned parties of deceptive and unfair advertisements. In conclusion, this article brought up some suggestions that we could learn from American experience to revise concerned legislations in Taiwan in the future.