惟有在農地課稅的基礎上，方能運用差別課稅的理念，發揮稅賦在農地利用與管理上的功能。與都市土地課徵財產稅不同，對農地課徵財產稅的其中一個原因，是希望能夠透過農地持有成本的改變，影響農地所有權人對農地的使用，以保護農地資源作為農業之用。然臺灣自1987年起全面停徵田賦，對於農地的使用管制只有土地使用管制一項工具，財產稅的政策性功能在臺灣的農地管理完全喪失功能。尤其在2000年農業發展條例修正之後，都市資金流入農地市場，在農地持有成本相當於零的條件下，對於農地資源的不合理利用有加劇之現象。參考國外對於農地課稅的經驗，發現農地財產稅的課徵仍為整體不動產財產稅課徵的一環，但考量農民所得偏低及保護農地資源等因素，多會對農地課徵財產稅給予優惠或免稅。本研究則在思考臺灣的現況與農業發展的背景下，分析農地若要被合理地使用，農地恢復課徵財產稅是必要的趨勢。在農地做為農業生產活動的前提下，提出以土地使用價值作為農地課徵財產稅的稅基評量方式，透過以稅基為主要進行差別課稅之原則。並藉由宜蘭縣與苗栗縣交易農地個案進行課徵財產稅之模擬。模擬結果發現以使用價值為稅基的課稅方式確實可達到差別課稅的效果，同時也有利於地方稅收。

Preferential treatment of or even exemption from taxes on farmland are used in many countries so as to incentivize farmland to continue farming. Farmland in Taiwan has since 1987 been exempted from a variety of taxes, including property taxes, transfer taxes and inheritance taxes given that farmland remains farming activities. Nevertheless, the lax enforcement of land use control combined with encroachment of urban areas have over the years put the prime farmland in danger. Since land use control and property tax are two major policy measures to affect land uses, we suggest the present wholesale type of tax exemption from farmland to be replaced by a differential property tax in which tax burden is associated with the use of farmland. To be more precise, farmland that continues farming shall be taxed lightly, or even tax exempted, and farmland partly occupied by buildings of nonfarming purposes shall be taxed heavier. Farmland use valuation is suggested to be the tax base of farmland tax for achieving the preferential treatment on farmland. In so doing, tax instrument is brought back to the policy toolkits that affect farmland uses. Simulation of the impact of changes in tax regime is undertaken for two counties in Taiwan, and the results turn out to be favorable. The findings are that farmland tax not only acts as a major source of local financing but also an effective policy tool of land use.