All Theses, Dissertations, and Capstone Projects

Year of Award



Master of Science in Taxation (MST)


College of Business & Professional Studies

Degree Program



Business Administration


farming, transferor, income, declared, assessed


The major problems of the current land value increment tax law of R. O. C. for agricultural land transfer are: (1) using declared value instead of real transfer value, and declared value, in general, is only 30 to 40% of fair market value, (2) any significant increase in gain of farm land transfer will not be properly taxed when usage of farm land has changed in the same year as, but before, the farm land is transferred, and (3) the current law cannot prevent fake farmers from buying and selling farm land based on the tax differentiation point of view, i.e., a real farmer and a fake farmer pay the same amount of increment tax from the sale of a farm land. Eventually, these problems can be corrected by replacing the declared value with the real transfer value for the tax basis. Because of the technical difficulty of the recognition of real transfer value under the current system in R. O. C., and because of the rejection from the public for suddenly using the real transfer value as a tax basis, two stages of increment tax transformation are proposed. In the first stage, the declared value is continuously used but with some modifications so that only real farmers will benefit from the low tax rate of farm land transfer. While in this stage, a land transfer system and a land value determination system will be established to monitor the real transfer value which will be used in the next stage. In the second stage, real transfer value is used, and farmer deduction and barren land tax are continuously used to discourage fake farmers from purchasing farm lands. As the case studies indicated, the proposed provision results in a more reasonable effective tax rate than the current law does and also results in a much higher effective tax for fake farmers when they sell farm lands.


Title page: Improving the Land Valvue Increment Tax on Agricultural Land Transfer in the Republic of China

Document Type

Restricted Thesis

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