In the past, the digital learning industry mainly produced outsourced content and assisted with sales, limiting research and development capacities and output value. The program responds to the Executive Yuan’s "Digital Nation and Innovative Economic Development Program" (DIGI⁺, 2017-2025), developing training course contents for professional fields and integrating learning technology with industries with high output value. In terms of business models, in the past, the digital learning industry developed products and services ranging from online learning, e-books, smart classrooms, to smart campuses focusing solely on tests and examinations. In the future, as parents put more importance on children’s skill development, the market will emphasize physical education, music, and art, cultivating children’s lifelong skills. Therefore, the current smart learning industry should increase horizontal alliances, integrate concepts such as learning technology and data verification, and further promote the smart learning industry’s internationalization and expansion by developing education technology and environment, introducing innovative teaching and cultivation methods, consolidating industry services, and exporting to the world, thus enhancing the international competitiveness and reputation of Taiwan's smart learning industry.