On account of high price and imperfection of charge infrastructure, the target customers are set to such organizations as bureau as cars for public affairs at initial stage. Only in Western world, target customers are shifted to commercial market gradually due to progress of electric vehicles, therefore the trend toward which is inevitable. The objective of this study is to analyze customer value proposition, profit formula, key resources and key process of each country and generalize BEV business model orientation. Next, based on official regulations and subsidy measures in Taiwan as well as international business model orientations, this study simulates probably user perspective on business model in Taiwan BEV industry in the future, customer value proposition, profit formula, key resources and key process included as well, and proposes relative recommendations to establish user perspective on business model in Taiwan BEV industry.