我國都市土地互為土地問題之核心，其中農地更是土地投機者之溫床，農委會遂藉由農業發展條例之修正，限縮「耕地」定義，將都市農地排除於外，本文認為若無相關配套措施，此舉將會提高都市農地炒作誘因，腐蝕農業發展條例修正之良法美意，有鑑於此，本文乃嘗試從稅制觀點探討現行都市農地稅賦減免之相關規定，並採取專家學者意見諮詢法（屬「專家學者群體抉選法」），經由分析後提出下述相關建議以供作主管單位之參考：一、都市農地限縮定義後對農地投機炒作之防範：都市農地非屬「耕地」後，私法人乃可依法承受都市農地，此舉恐將會增加財團投機炒作都市農地之誘因，本文建議宜提高私法人承受都市農地之門檻，同時提升其移轉都市農地之相關限制門檻，以資因應，並提高都市農地之取得與移轉成本。 二、都市農地開發內涵重新認定與修正稅賦規定：本文認為與農業發展無涉之設施（如營建剩餘土石方資源堆置場），應排除設置於都市農業區內，並認為在都市農地一旦經政府審查核可為它用後，應即同時取消課徵田賦之優惠資格，並分別適用不同稅賦規定，現行土地稅法第二十二條、以及二十二條之一等相關規定，亦應修正或增訂，以符稅制公平原則。 三、都市農地耕地限縮定義之稅賦減免：本文認為都市農地不屬耕地後仍供耕作或供休閒農業者，應採優惠稅率（亦即輕稅主義）；若非耕作或閒置不用者，宜適用一般地價稅率，但尚不適用累進稅率；若轉為它用者，則與一般土地相同而適用地價稅累進規定。又，亦應一併修正（或增訂）土地稅法第十六條、第十七條、以及第十八條相關規定，以符稅制之公平，並收打擊農地投機妙作之效。

The farmland in the urban area is always the key point of the land problems in Taiwan. The Council of Agriculture (e.g., coa) is try to review “The Agricultural Development Act” recently in which the scope of arable land is redefined. According to the new definition, the farmland in the urban area is not belongs to the arable land. That means, the speculation for the farmland in the urban area will be more easily. Therefore, this article is try to analyze respective measurements based on the viewpoint of taxation system. After analyzing, the following can be proposed for the government: 1. Proposal of respective anti-speculation measurements for the farmland in the urban area: Because of the farmland in urban area isn’t belongs to the scope of arable land ( it belongs to the scope of agricultural land), the incentive for the land-developer will be more increaser than ever. Therefore, this paper is in the opinion that the transfer of farmland in the urban area to the land-developer must be more difficult. 2. Redefinition of taxation reducing system for the farmland in the urban area: As the use of the farmland in the urban area converted, the taxation reducing system (e.g., “farmland value tax”) must not be adapted for them because of the social equity. In this aspect, the “Land Taxation Act” in which the farmland value tax redefined shall be revised. 3. Proposal of taxation reducing system for the farmland in the urban area: According to the new agricultural policy and to strength the competition of agricultural products in Taiwan, the taxation system (e.g., “farmland value tax”) for the farmland in the urban area with the function for “leisure” shall be reduced. In this point, the content of the “Land Taxation Act” shall be revised immediately.