The Legislative Yuan of R.O.C. had corrected the Land Taxation Act and the Equal Agrarian Act in Jan 30th 2005. This primate amendment contents are modify the land value increment tax in which halve imposition and land long-term holder could abate his capital levy. Therefore, those amendments could reduce land taxation fixed cost in order to courage the capital assets market. However, this correction of related above laws didn't to modify the element principle of land taxation about multiple progressive doctrine. The multiple progressive doctrine still is the element principle about the land taxation premise so that it could not to resolves the puzzle of tax theory's contradiction about the land taxation system as usually. Besides, being keeping the multiple progressive doctrine in the land taxation system, the taxation generally object is not compliance with equal and justice of legal and seriously conflict with tax reasonableness and justify. After World War II, the developed countries have abandoned the multiple progressive doctrine in the land taxation system, abates separate taxation system, and adopt the concept of capital gain in which return to the income tax system. The new measures for income tax system of the developed countries such as taxation immunity, fluctuant incomes, and capital invest loss balance indeed perform the equality of taxation then the old taxation system dose. Because the land value increment tax essence belongs to the capital invest gain, it must to returns to the income taxation system and combine to the income taxation system and combine to the personal incomes measure in order to accomplish the equitable and justice of taxation.