According to the Government Procurement Act, the procedure of determining the most advantageous tender which is tender offer should lower than the bidding base price. However, if difference between bidding base price and tender offer is huge, it is easy to cause government to spend the remaining amount of money in the fourth quarter. Otherwise, government has to return money to treasury at the end of the year. In addition, when the in charge makes the bidding base price bidding inadequate, in charge will be punished. The data of this study includes the government procurement notices of the five special municipalities in Taiwan in 2011. The empirical result of this study is: the budget value, method invitation tender, the number of the tenderers, the tender offer schedule, the classification of the procurements, and location have a significant effect on the difference between bidding base price and tender offer.