世界貿易組織針對農業議題的共識為市場導向的基本改革，然而卻很難凝聚改革的力量以及作法。美國在1996年的農業法案嘗試以所得給付取代價格支持，但此一改革只達成目標的三分之一。歐盟已決定在2005年1月推動類似的基本改革。預期歐盟的主導將使改革的力量及做法更為具體，迫使各會員國效仿。歐盟改革的作法是以單一農場給付與單一面積給付為主軸，此概念很適合於台灣處理水旱田與非水旱田補償的公平性問題。本文粗略的估計，若採取生產與所得分離的基本改革，在不影響農民既有的農業所得水準下，每年尚可節餘300億元，供改善農民生活與農業生態用途。

The long-term objective agreed at GATT/WTO is to establish a fair and market-oriented agricultural trading system leading to fundamental reform in farm policy. The United States had attempted such fundamental reform in 1996 Farm Act with less success. The European Union will adapt similar reform in January 2005. It is expected that EU’s action will settle the rule of agricultural trading games in the future.The two Pivots of EU’s reform: Single Farm Payment (SFP) and Single Area Payment Scheme (SAPS) are very relevant to Taiwanese situation in handling the fairness issue of compensation to paddy and other agricultural lands if fundamental reform is unavoidable. This paper suggests that such reform will likely generate an extra benefit of 30 billion New Taiwan dollars for the rural people and their living environment.