近年大都會地區的大眾捷運系統不斷擴展趨勢一直是政府不遺餘力的重要建設之一，然在整個都會區的運輸系統裏，計程車業一直是擔負起最佳機動性與便利性的交通運輸功能。 自大台北地區大眾捷運系統於民國85年開通的那一刻起，計程車業所受到的衝擊也就於此開始，此時台北市政府亦同時開放了「計程車運輸合作社」之申請，台北市此種措施似乎在減輕因大眾捷運的開通而對計程車運輸業的衝擊。本文將計程車業大致分為計程車運輸合作社（以下稱為計程車社）以及計程車營利單位（以下稱為計程車業）。 由於上兩者在經營目標上存在著顯著的差異性，將以兩者之營運特性等來做比較分析，本文參考文獻內容並使用獨立樣本T檢定統計分析，籍由所得到分析結果進行實證研究，經由模型分析與實證研究之結果，本研究發現計程車社的出現，確實能降低計程車受到計程車業的不平等待遇與捷運開通後之衝擊，但在每日的基本營收方面，本研究卻也發現要增加每日營收，加入計程車合作社無助於營業收入之增加，但對政府政策面與經濟面政策上去著重，不同身分司機員之認知卻有著不同的反應結果，可做為未來在此研究的一種參考。

During recent years MRT the system to expand the tendency always is one of government spare no effort important constructions, however in entire could the area transportation system, the taxi always was shoulders the best mobility and the convenient transportation function. Since the Taipei's MRT system were working in 1996, the taxi are taken the impact on in this start, this time Taipei domestic government also simultaneously opened "the taxi transport cooperative the application, but, Taipei this measure was reducing as if the clear which because MRT to the taxi shipping industry impact. Tins article divides into the taxi the taxi transport cooperative as well as the taxi seeks to make a profit the unit. Because on both have the remarkable difference in the management goal, transport business characteristic and so on will make the comparative analysis by both, this article reference of content and uses the independent sample T-test statistical analysis, because of will obtain the analysis result to conduct the real diagnosis research, result of by way of the model analysis and the real diagnosis research, this research discovery taxi society appearance, after will be able to reduce the taxi truly to receive the taxi industry equal treatment and transports the clear the impact, but in the daily basic earning aspect, this research also discovered actually will have to increase the daily earning, will join the taxi cooperative society no use to increase in the business income, but will come up to the government policy surface with the economical surface policy Emphatically, cognition of the different parts actually has the different response result, might do for the future in this research one kind of reference.