| Summary: | 近年來，台灣由於經濟快速成長，對農業發展與農地利用造成極大衝擊，諸如造成農場經營規模零細化、農民兼業化、農業勞動力老化、農地利用粗放及農場經營效率偏低等諸問題，有鑑於此，政府乃於71年底開始推動第二階段農地改革，獎勵農地委託經營、共同經營與合作經營、推動農業機械化、農地重劃、辦理擴大農場購地貸款與修訂有關法令。但第二階段農地改革五大政策措施實行至今已十餘年，其執行成果究竟如何？又從「農業綜合調整方案」得知，此等項目均已列為續行方案之中，然未來續行方案宜循何等原則？凡此均為本研究所探討的內容。
綜合本研究之分析得到以下之結論：
一、擴大農場經營規模方面其執行成果並不顯著。
二、農地重劃方面除重劃後之耕地坵塊集中一處情形，未達預期之目標外，坵塊平均面積擴大情形、農場結構改善情形幾乎完全達到預期之目標。
三、農業機械化方面，水稻生產各項作業，幾乎已達全面機械化程度。
四、農地移轉時土地增值稅方面：大多數農會推廣人員與專業農均贊成縮小免徵範圍為非都市特定農業區與一般農業區之農牧用地或移轉予核心農民，方予免徵土地增值稅。
根據本研究之結論提出下列建議：
一、為利於擴大農場經營規模，應以建立合理租佃制度，實施耕地租賃與委託經營，以輔導13%之專業農民自立經營為主。
二、建議農地重劃之工程費用，由政府全額負擔。另於農地重劃施工期間，給子休耕補助。
三、農業機械化基金，建請恢復當年「專款專用」之原則。
四、促進農地一人繼承方面：本研究建議一子繼承但無自任耕作時，僅減免其遺產稅或贈與稅之1/2，以使產權單純化。但當其繼承後，持有未達一段時間，即予變更或轉賣時，增值部分由共同繼承人按原繼分所佔比例分配。
五、合理化租佃制度應儘速確立，有關農地移轉、租佃制度悉應立法規範，同時建議將名稱相異但實質相同之名詞用語予以統一。
=== Recently the rapid economic growth has brought a great impact to the agricultural development and farmland utilization in Taiwan. such fragmentation of farm scale, farmer becoming a side job ocupation, againg of agricultural force, rough of farmland utilization, relative low farm operation efficieny, and so forth. In view of such impact, the government began to implement a Second Farmland Reform Program in end of 1982 to encourage contract operation and joint operation of farmland, promote mechanization of agricul-ture, farmland redistriction, extending loan for purchase of farmland, and revision of relative laws and regulations. However, what is the result of the "Five major policies" in the second Farmland Reform Program which has been implemented for over 10 years. Though such measures are continues in the " General Agricultural Adjustment Program" today, what would be the principle for such programs? All these are the issues reviewed in this study. From the study the following conclusion is achieved:
1. The result of enlarging farm operation scale was not significant.
2. On farmland redistriction, enlargement of average land size and improvement of farmland structure almost achieved the expected target, but concentration of farmland after the redistriction did not meet the expected target.
3. On agricultural mechanization, all procedures in paddy rice production were almost ntirely mechanized.
4. On land value increment tax payable upon transfer of farmland, most agricultural associations' officials and specialized farmers supported reducing of scope of tax exemption to transfer of specific and general agricultural zone in non-urban area to core farmers.
From the conclusion the following suggestions are presented:
1. To help expending of farm operation scale, it is recommendable to set up a reasonable tenancy system, implement lease and contracted operation to gruide 13% of the specialized farmers to operate independently.
2. The study suggests the government to bear all the cost of farmland redistriction, and to provide fallow subsidy during the period of redis triction.
3. It is recommendable to restore "particular fund for particular purpose" policy in utilization of the Agricultural Mechanization Fund.
4. In single successor for farmland, the study suggests only one-half of the legacy tax or donation tax is exempted if there is only a successor who is not a tiller as an incentive for single ownership, but the tax of land value increment should be born by all the sucessors in proportion to their respective share of succession if the land is transfered to other within a certain period of time.
5. A reasonable tenancy system should be set up as soon as possible, farmland transfer and tenancy system should be legislated, and uniform terminology shall be established different terms having the same meaning.
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