The aim of this study is to discuss the new trend of health care system of the Netherlands. The year of 2006 is a turning point for the Dutch health care system development. There are domestic and international factors influenced the development: for decades different executive party's had leaded to different policies. In the same time, the new legal framework of European Community set new requirements. The fulfillment experience of the Netherlands could be a good reference for Taiwan's health care and long-term care system to face the domestic needs and global challenge. Moreover, this study brings out the discussion and recommendation on the construction of a overall health care system, the balance between market competition and governmental regulation, the fairness of health insurance premium levy foundation and subsidy policy, the gradual revolution model as the lesson for health care and long-term care system reform in Taiwan.