In order to realize and evaluate the merits, shortages, impacts for employed high skilled foreign workers in Taiwan, this study apply international literature review, questionnaire survey for 612 applied businesses, and depth interviews with 10 professions to extract conclusions and policy suggestions. According to OECD (2013)﹐ more countries are adopting points-based systems (PBS), because of the flexibility they provide in the selection of candidates, generally highly skilled, on the basis of multiple criteria. Following the example of Australia, Canada and New Zealand, some European member countries states have adopted PBS for selecting foreign workers. In most cases the systems are closely linked to shortage lists, with more points available for shortage occupations. Since 2008, the United Kingdom, Denmark, the Netherlands and Austria have introduced PBS in both their demand- and supply-led routes of entry. Japan and Korea are the most recent countries to establish them. In 2012, Japan introduced a points-based system for three groups of highly-skilled foreign professionals: those engaged in advanced academic research, others in advanced professional and technical activities and in advanced administrative and management activities. The allocation of points is based on academic background, business career and annual income, and a sufficient score grants foreign nationals a residence status which allows them to stay in Japan for a longer period. Japan’s new residence management system, introduced in July 2012, extends the maximum period of stay from three to five years. The period of validity of re-entry permits is also extended, so that foreign nationals who have valid passports and residence cards and who re-enter Japan within one year from their departure do not need to apply for re-entry permits. Although the PBS is popular, it still suffers from high administrative costs, so we recommend to apply dual systems to employ high skilled foreign workers, one is to retain the existing system, the other is to build the specific PBS for Taiwan economy. Based on questionnaire survey, the firms hire high skilled foreign workers in order to solve the insufficiency in professions(43.8%), to make up for the lack of CEOs and GMs(22.2%), to fit the business / teaching needs(18.8%), to Engage in research and development of special techniques or technology transfers(17.8%). The benefits of hiring high skilled foreign workers are to enrich the quality of human resources(36.4 %), to improve management decision-making capacities(30.4%), to promote R & D and product innovation capabilities(22.7%), to expand marketing(22.1%), to increase the sales(16.2%). Besides, there are over 70% of firms did not encounter problems as they employ high skilled foreign workers. The policy suggestions aim to reform for work-permit visas, to relax the employment eligibility restrictions, to make flexible salary restrictions, to de-regulate cumbersome tax regulations, and to construct the lists for occupation in the near future.