The purpose of this paper is to explore and discuss protection and assistance for the human trafficking victims. When Taiwan makes more efforts to promote the protection and assistance for the victims of trafficking in persons, the protection and assistance standards provided by Taiwan should accord with relevant international human rights Conventions and general habits of the international community. The standards of protection and assistance provided to the human trafficking victims should not be lower than the average criterion of the international community. In addition, this paper kindly submits following appropriate recommendation to our government. The relevant departments of our government charging for protection and assistance of human trafficking victims should formulate feasible, proper and comprehensive principles and guidelines in order to implement the protection and assistance task for victims. These principles and guidelines of protection and assistance also can be utilized by the relevant law enforcement officers, prosecutors, judges, social workers, psychologists and other relevant staff as reference and guidelines in their daily working proceeding for protection and assistance of human trafficking victims. Moreover, the specific "Trafficking in Persons Prevention Act" has been enacted and formal implemented in this year (2009) June one. With the formal implementation of this law, it will enhance Taiwan's international human rights standards for protection and assistance of trafficking in persons victims. After the act comes into force, the implementation of the education and training relating to the relevant law enforcement agencies and personnel for pushing this act should also be enhanced and promoted by a comprehensive and appropriate approach in order to awaken awareness and perception of Taiwan people for protection and assistance of trafficking in persons victims. With the implementation of the education and training of "Trafficking in Persons Prevention Act", this can produce and effuse the substantial effect of this act, and provide appropriate protection and assistance for victims of trafficking in persons.