|DC.description||National Central University||en_US|
|dc.description.abstract||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.||en_US|
|DC.publisher||National Central University||en_US|