粗坑溪生态环境调查与鱼道规划-水土保持学系.doc

2010年中華水土保持學會年會及學術研討會論文集 PAGE 2 2010年中華水土保持學會年會及學術研討會論文集 PAGE 1 農舍興建制度變遷與法規之研析 姜燁秀[1] 摘　　要　農地興建農舍之管理制度，在民國89年「農業發展條例」修訂後，由「農地農有、農地農用」的政策，修改為「放寬農地農有、落實農地農用」，並分別於民國90年4月訂定「農業用地興建農舍辦法」，及民國90年9月訂定「集村興建農舍獎勵及協助辦法。」縱然農業發展條例第18條規定，農民無自用農舍，於不影響農業生產環境及農村發展得申請興建農舍，包含保護農業環境、鼓勵農業發展之目的，但在實際執行上，由於土地法89年修正時刪除農地承受人之身份限制，開放自然人皆可承受農地，且無「自耕農」身份之認定，導致非農民如公教人員、醫師、律師及科技新貴等明顯非從事農業經營人購買農地，享受免徵土地增值稅、遺產稅、贈與稅等福利，卻興建農舍提供居住、休閒、出租等用途，違反農舍興建不可與農業經營分離之原則，本文將針對農地政策之改變及農舍興建法規實際執行面予以探討。 關鍵詞：農業用地、農舍、農業發展。 The Building Institutional Change of Farm Building and regulations of the Research and Analysis Yeh-Hsiu Chiang[1] ABSTRAC The policy of “farmlands own by farmers” and “farmlands for agricultural use” has been changed to “releasing farmland own by farmers” and “enforcing farmland for agricultural use” since the revision of Agricultural Development Act in 2000. Then the government introduced both “the Measure of Farm Building on Farmland” and “the Measure of Encouraging and Assisting Cluster Farm Building” in 2001. Even the provision of Section 18 of Agricultural Development Act－farmers without their own farm building, the farm building should not affect the agricultural production environment and rural development may apply to the construction of farm structures, including the protection of agricultural environment, to encourage agricultural development purposes, but in fact, due to Land Act delete agricultural land under one identity limit in 2000. Every person can own agricultural land, and no farmers identity. So civil servants and teachers, doctors, lawyers and technologist can buy agricultural land, to enjoy exempted from land tax, inheritance tax, gift tax and other benefits, but the farm building provide housing, recreation, rental and other purposes, in violation of cottages built in conjunction with the principle of separation of agricultural operations. Key Words: Farmland, Farm 國立中興大學水土保持學系博士班學生（* 通訊作者 國立中興大學水土保持學系博士班學生（* 通訊作者 E-mail: elsa@mail.swcb.gov.tw） 一、前　　言 由於國內經濟發展