在政府農地管制政策的放寬，加上我國農地持有面積小型化、人口老化及自耕能力下降的條件下，在政府獎勵農地作農業使用的賦稅減免優惠之善意，依獎勵農地作農業使用的賦稅減免優惠規定，取得農業用地作農業使用證明，得申請不課徵土地增值稅或免徵遺產稅或贈與稅，以賦稅減免之優惠方式，依據其審核申請農地作農業使用證明核發情形之研析，以瞭解現今農地作農業使用的情形？是本文探討重點。 由於桃園市新屋區係為北臺灣之農業大鎮，且因人口老化造成農業勞動力短缺、實際耕作農地面積逐年減少造成優良農地荒廢的情形逐漸擴大，農地實際做農作使用的面積亦日漸縮小，綜上而論，故有必要對農地是否農用加以通盤檢視，並以農業用地作農業使用證明核發情形之探討，以達成落實農地農用政策之目標。 ;Due to a relaxed control policy, the ownership of agriculture land becomes smaller parcels, and the age of farmers rapidly increases. Farmers’ ability of agriculture also reduced. Under such conditions, the policy purpose of tax benefits for agriculture is taken advantage by a group of Pseudo-Farmer-Owner, who would not join actual production in farming. On the government side, “farm lands for agriculture purposes” is a firm policy. And the rise of Pseudo-Farmer-Owner is the enemy of policy. Therefore, the reviewing and screening process is a key measure to implement this policy and to prevent agriculture’s tax policy from being abused.
The purpose of this study is to investigate the current status of such reviewing and screening process and to propose enhancement measures for the relevant agencies to consider. This work is based on actual data obtained from the front of governing agencies in Taoyuan City. The main methodology of this work is to conduct statistical analysis based on the vast database in Taoyuan City Government. Statistics are compiled to present insights regarding the problems discussed in this work.
As the results shown in this study, the problems caused by the Pseudo-Farmer-Owner is real. Tax benefits rendered to farm land owners may be abused by fake farmer-owners. The study concludes that the reviewing and screening process should make actual and regular visits to the site. Sporadic administrative investigation and street chats to local dwellers are useful means for effective screening. It is also strongly recommended that farming license be provisional to newly dubbed farmland owners. Repeated violations will suffice revocation of the license.
