In 2017, President Tsai Ing-wen promoted the revision of the “Retirement of Civil Service Retirement Pension Act” as the legal basis for the reform of the pension system for public servants. Although the annuity reform is an international trend, China's annuity reform is paying heavy social opposition and generational conflicts. For this reason, we cannot help but ponder the road of annuity reform. Can we not consolidate the consensus of the people? Under the spiritual framework of the principle of the rule of law, Taiwan can also promote a New Year gold system that meets the expectations of the people within the framework of the constitutional legality. This article feels that this is the reason. The principle of the rule of law is the highest spirit. Under the basic spirit of trust protection and the existing constitutional system, we hope to explore the legal system of the reform of the civil service annuity system and protect the basic rights and interests of all public servants.