The Enforcement Rules of the Land Tax Act Article 36
The rules governing agricultural land grain tax payment and concurrent rice acquisition upon taxation shall be prescribed and promulgated by the Executive Yuan.The criteria for paying agricultural land grain tax with in-lieu cash payment and the prices of rice acquired upon taxation are as follows:1. The quantity for rice to be submitted as tax payment according to the annual taxable amount and tax rates indicated in the land tax registry for lands under categories other than farmland shall be converted into the equivalent cash amount according to the average market price of the rice of the Tsai Lai variety produced within major Tsai Lai rice producing hsiangs, townships, cities (districts) in the five (5)-day period from the 20th to the 16th day before the imposition of the agricultural land tax of the term by the county (city) concerned. For the agricultural land tax to be paid with in-lieu cash payment within the jurisdiction of the Penghu County of the Taiwan Province, the conversion price shall be the first-term price publicly posted by the Tainan County of the Taiwan Province.2. The price for the rice acquisition upon taxation shall be set in accordance with the average market price of the rice of the Peng Lai variety and the average market price of the rice of the Tsai Lai variety produced within major producing hsiangs, townships, cities (districts) in the five (5)-day period from the 20th to the 16th day before the imposition of the agricultural land tax of the term by the county (city) concerned, and shall be submitted to the relevant price appraisal committee for rice acquisition upon taxation under the County (City) Council and the County (City) Government. The final decision on the acquisition price shall be rendered on the 14th day before the imposition of the agricultural land tax. Said designated acquisition price shall be more favorable than the market price.3. The rice market prices set forth under the preceding two subparagraphs shall be surveyed by the Executive Yuan Council of Agriculture in conjunction with the local county (city) government, county (city) council, farmers’ association, and rice chamber of commerce.4. The price of the rice to be acquired upon taxation shall, after decided by the relevant price appraisal committee, be submitted to the Executive Yuan Council of Agriculture within three (3) days for promulgation. The criteria governing tax payment with an equivalent cash amount shall be promulgated on the following day of the completion of the rice market price survey by the County (City) Government.5. For the criteria on tax payment with an equivalent cash amount and the price of rice acquisition upon taxation of a municipality, the current-term price publicly posted by an adjacent county shall apply. For lands under farmland category and counties (cities) where paddy rice production is relatively less or where actual rice trading prices during the market price survey period are sporadic, the current-term price publicly posted by an adjacent county shall be used for the calculation of in-lieu cash tax payment and the rice acquisition price upon taxation.6. For rice market price survey, data reporting, and all other relevant matters, the various county (city) government regulations shall govern.
中文原文 土地稅法施行細則第36條
田賦徵收實物之賦率及隨賦徵購實物標準，由行政院公告之。
田賦折徵代金標準及隨賦徵購實物價格規定如左：
一、田地目以外各地目按土地賦籍冊所載之年賦額及依前項賦率徵收稻穀數量，按各縣（市）當地田賦開徵前第二十日至第十六日共五日期間，各主要生產鄉、鎮、市（區）當期生產之在來種稻穀平均市價折徵代金。
臺灣省澎湖縣田賦折徵代金標準比照該省臺南縣第一期公告之折徵代金價格折徵。
二、隨賦徵購稻穀價格，以各縣（市）當期田賦開徵前第二十日至第十六日共五日期間，各主要生產鄉、鎮、市（區）當期生產之蓬萊種稻穀平均市價與在來種稻穀平均市價為準，報由各縣（市）議會與縣（市）政府有關單位組織之隨賦徵購稻穀價格評價委員會於當期田賦開徵前第十四日分別訂定之，其標準應優於市價。
三、前二款之稻穀市價，由行政院農業委員會會同當地縣（市）政府、議會、農會及米穀商業同業公會調查之。
四、隨賦徵購稻穀價格由評價委員會評定後，三日內送請行政院農業委員會公告實施。
折徵代金標準，由縣（市）政府於稻穀市價調查完畢次日公告實施。
五、直轄市之折徵代金標準及隨賦徵購稻穀價格，應比照毗鄰之縣份當期公告之價格辦理。
田地目土地、稻穀生產量較少及稻穀市價調查期間經常未有實際交易之稻穀市價可供調查之縣（市），其折徵代金標準及隨賦徵購稻穀價格，應比照毗鄰縣份當期公告之價格辦理。
六、稻穀市價調查及資料通報等有關作業事項，依各縣（市）政府之規定。
田賦折徵代金標準及隨賦徵購實物價格規定如左：
一、田地目以外各地目按土地賦籍冊所載之年賦額及依前項賦率徵收稻穀數量，按各縣（市）當地田賦開徵前第二十日至第十六日共五日期間，各主要生產鄉、鎮、市（區）當期生產之在來種稻穀平均市價折徵代金。
臺灣省澎湖縣田賦折徵代金標準比照該省臺南縣第一期公告之折徵代金價格折徵。
二、隨賦徵購稻穀價格，以各縣（市）當期田賦開徵前第二十日至第十六日共五日期間，各主要生產鄉、鎮、市（區）當期生產之蓬萊種稻穀平均市價與在來種稻穀平均市價為準，報由各縣（市）議會與縣（市）政府有關單位組織之隨賦徵購稻穀價格評價委員會於當期田賦開徵前第十四日分別訂定之，其標準應優於市價。
三、前二款之稻穀市價，由行政院農業委員會會同當地縣（市）政府、議會、農會及米穀商業同業公會調查之。
四、隨賦徵購稻穀價格由評價委員會評定後，三日內送請行政院農業委員會公告實施。
折徵代金標準，由縣（市）政府於稻穀市價調查完畢次日公告實施。
五、直轄市之折徵代金標準及隨賦徵購稻穀價格，應比照毗鄰之縣份當期公告之價格辦理。
田地目土地、稻穀生產量較少及稻穀市價調查期間經常未有實際交易之稻穀市價可供調查之縣（市），其折徵代金標準及隨賦徵購稻穀價格，應比照毗鄰縣份當期公告之價格辦理。
六、稻穀市價調查及資料通報等有關作業事項，依各縣（市）政府之規定。