This project provides incentives and grants through the Bottom-Up and Top-Down mechanisms, targeting the software and information service providers to invest in innovative R&D activities. Furthermore, it encourages the development of common, critical and forward-looking digital technologies, or digital innovative solutions with market application value or social welfare, in order to strengthen the R&D energy of the software and information service industry, accelerate the competitiveness of Taiwan's software and information service industry and assist in the digital transformation of various industries, as well as drive related investment, promote cooperation, create revenue and increase employment, and achieve the policy goal of "digital industrialization and digitalization of industries".