| Summary: | 碩士 === 國立臺灣大學 === 建築與城鄉研究所 === 85 === Currently, the exaction of planning gain resulted from land
development is based on a fixed proportion of land area. By so
doing, it is not only rigid, but also incapable to match the
need of local development. Previous studies have focused on the
comparative analysis between different systems and the
calculation of the planning gain. In this study paid special
attention to the planning gain issue of industrial park
development that differs with housing development in the
benefits of job creation. In this study, in addition to the
comparison of development exaction systems in different
countries, the issues of development exaction system for
industrial land development in Taiwan are identified and
analyzed, and improvement measures are proposed.First of all,
the concepts of "development condition" and "planning gain" are
identified. While the development condition emphasizes on the
social cost induced by the development project, the planning
gain reflects the increased income resulted from land use
rezoning. Based on the idea of balanced treatment of planning
gain and loss, it is argued in this research that subsidy to
compensate the location loss of major foreign direct investment
should be considered in the future system. Besides, the income
tax system should be improved to effectively absorb the surplus
of land development.In this research, a survey was conducted to
reveal the attitudes of enterprises. It is found that most
enterprises do not understand the existing scheme of exaction
for land development, although most people agree to the need of
such a scheme with adequate flexibility. Theoretically, the
adoption of negotiation should be helpful to enhance the
flexibility, due to the lack of mutual trust between people and
government, it is not easy to implement in Taiwan.However, it is
also found that more than half of the respondents have
experiences in making contribution to local society in some
forms, this should be regarded as a good starting point for
promoting the sustainable social development.KEYWORDS :
INDUSTRIAL LAND DEVELOPMENT, PLANNING OBLIGATION, PLANNING GAIN,
PAID BY USER, LAND USE .
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