This research paper explores the impact of Government Procurement Law (GPL) on the activities of Research and Development in Taiwan. After collecting relevant literature regarding R&D in foreign countries, this study conducted an in-depth interview to derive a questionnaire. Later, based on a questionnaire mailed to 46 officials who are responsible for the Technological Research Project (TRP) in Taiwan area, of which 37 replies were received (a 80.43 percent response rate). The present paper found that differences prevailed when the agency chiefs and TRP’ implementors compared with respect to their perceptions and evaluations toward GPL. Based on research findings, the study proposed a comprehensive suggestions regarding the modification of Taiwan's GPL.