隨著網路服務的多元化，線上OTT（over the top）服務大量出現以及內容傳遞網路（CDN）的興起，造成寬頻業者沉重的負擔並逐漸侵蝕其傳統服務之營收時，傳統管道的電信業者（或寬頻業者）為求生存，可能採取偏好本身內容服務（如IPTV）而給予其他ICP業者差別待遇或實施網路流量管制等手段，已引起各國的注意，此即為網路中立性討論的重心，其演變逐漸影響未來通訊法制上的改革。本文探究網路中立性為何要限制ISP的特定行為及其管制權限，以及ISP提供ICP優先服務是否違反無歧視原則。本文透過檢討過去美國FCC對寬頻服務的界定與管制權限，剖析近期巡迴上訴法院Verizon v. FCC判決和FCC後續法制動向，並觀察歐盟近期的「電子通訊市場改革法案」，綜整歐美有關網路中立性法制的發展。本文從網路管理與網路創新的角度，發現ISP業者本身具備對服務進行層次區分之技術，讓特定服務得以受到較佳的品質管控（QoS），使ISP逐漸擺脫「笨水管」（dumb pipes）之既定印象。此外，本文以ISP本身具有之「雙邊市場」特性的影響下，探討寬頻服務產業垂直整合的問題。最後本文從近來通傳會為通訊傳播匯修法所公告的法規意見徵詢文件中，釐清網路中立性對我國通訊管制的影響，並聚焦寬頻網路應有的管制思維。

With rapid development of OTT services and content delivery networks (CDNs), broadband operators have confronted heavy burden with regard to gradual loss of conventional services of voice or pay television. The broadband service providers have strong incentive to discriminate or to adopt certain network management measures to give preferential way to their own content services (such as IPTV). The network neutrality has become a crucial issue to global communication regulators and affects the reform of communication regulation in the future. The purpose of this paper is to explore the issues whether the network neutrality mandates restrict certain acts of ISPs, whether the regulator has the jurisdiction to tackle it, and whether the prioritized services provided by the ISPs to certain ICPs violates the principle of nondiscrimination. The paper reviews the FCC's regulatory power on broadband service, analyzes the recent D.C. Circuit case Verizon v. FCC and observes the moves of FCC's next step on the network neutrality rules and the recent EU's legislative package on Connected Continent. From the viewpoints of network management and network innovation, the paper finds that the ISPs have the technologies to differentiate services so as to provide better QoS for specific services. Thus, ISPs have transformed from dumb pipes to smart pipes. In addition, the paper discusses the problems of vertical integration under the effects of ＂two-sided market＂ of broadband networks. Last but not least, the paper clarifies the impact of Taiwan's communication regulation under the network neutrality and focuses on the regulatory mindset on the broadband networks by reviewing recent NCC's public consultation documentation with regard to the revision to the new communication laws reflecting the digital convergence.