The Farmers Association Act Article 4
The tasks of a Farmers’ Association are as follows:1.Safeguarding farmers’ rights and interests, disseminating information on farming-related laws and regulations, and mediating farming-related disputes.2.Rendering assistance in improvement of land and farm water conservancy, soil and water conservation, and forest development.3.Promoting superior seeds and fertilizers.4.Rendering instruction and demonstration of farming production, propagating superior crop varieties, and enhancing the management of specialized agricultural zones.5.Handling matters related to awards for agricultural extension, training, and production.6.Conducting matters related to farming mechanization and improvement of labor efficiency.7.Guiding and promoting joint operations, commissioned operations, development of family farms, and contract farming services.8.Marketing, transporting, warehousing, processing, manufacturing, exporting and importing agricultural and livestock products, and operating related wholesale and retail markets.9.Importing, exporting, processing, manufacturing, allocating and selling materials for farming production, and supplying and marketing daily necessities to members.10.Operating agricultural warehouses and businesses for members’ common utilization.11.Providing financial services for members.12.Accepting entrustment to conduct agricultural insurance services.13.Accepting entrustment to assist farmers’ insurance affairs and farmhouse construction.14.Engaging in rural cooperative and social service businesses.15.Promoting rural side occupations and rural industries.16.Providing cultural, medical & health, welfare, and relief services in rural areas.17.Improving farmland utilization.18.Engaging in the prevention and relief of agricultural disasters.19.Acting as an agent for the public treasury and accepting assignments entrusted by the government or public/private organizations.20.Operating agricultural tourism and rural leisure businesses.21.Handling affairs as specially approved by the competent authorities.Tax exemptions for business conducted by Farmers’ Associations pursuant to the preceding paragraph shall be subject to the relevant provisions of the Agricultural Development Act and the Cooperatives Act. The scope of tax exemption shall be determined by the Executive Yuan.A Farmers’ Association shall include the undertaking of the tasks prescribed in Paragraph 1 in its annual plans
中文原文 農會法第4條
農會任務如左：
一、保障農民權益、傳播農事法令及調解農事糾紛。
二、協助有關土地農田水利之改良、水土之保持及森林之培養。
三、優良種籽及肥料之推廣。
四、農業生產之指導、示範、優良品種之繁殖及促進農業專業區之經營。
五、農業推廣、訓練及農業生產之獎助事項。
六、農業機械化及增進勞動效率有關事項。
七、輔導及推行共同經營、委託經營、家庭農場發展及代耕業務。
八、農畜產品之運銷、倉儲、加工、製造、輸出入及批發、零售市場之經營。
九、農業生產資材之進出口、加工、製造、配售及會員生活用品之供銷。
十、農業倉庫及會員共同利用事業。
十一、會員金融事業。
十二、接受委託辦理農業保險事業。
十三、接受委託協助農民保險事業及農舍輔建。
十四、農村合作及社會服務事業。
十五、農村副業及農村工業之倡導。
十六、農村文化、醫療衛生、福利及救濟事業。
十七、農地利用之改善。
十八、農業災害之防治及救濟。
十九、代理公庫及接受政府或公私團體之委託事項。
二十、農業旅遊及農村休閒事業。
二十一、經主管機關特准辦理之事項。
農會舉辦前項事業關於免稅部分，應參照農業發展條例及合作社法有關規定辦理；其免稅範圍，由行政院定之。
農會辦理第一項任務，應列入年度計畫。
一、保障農民權益、傳播農事法令及調解農事糾紛。
二、協助有關土地農田水利之改良、水土之保持及森林之培養。
三、優良種籽及肥料之推廣。
四、農業生產之指導、示範、優良品種之繁殖及促進農業專業區之經營。
五、農業推廣、訓練及農業生產之獎助事項。
六、農業機械化及增進勞動效率有關事項。
七、輔導及推行共同經營、委託經營、家庭農場發展及代耕業務。
八、農畜產品之運銷、倉儲、加工、製造、輸出入及批發、零售市場之經營。
九、農業生產資材之進出口、加工、製造、配售及會員生活用品之供銷。
十、農業倉庫及會員共同利用事業。
十一、會員金融事業。
十二、接受委託辦理農業保險事業。
十三、接受委託協助農民保險事業及農舍輔建。
十四、農村合作及社會服務事業。
十五、農村副業及農村工業之倡導。
十六、農村文化、醫療衛生、福利及救濟事業。
十七、農地利用之改善。
十八、農業災害之防治及救濟。
十九、代理公庫及接受政府或公私團體之委託事項。
二十、農業旅遊及農村休閒事業。
二十一、經主管機關特准辦理之事項。
農會舉辦前項事業關於免稅部分，應參照農業發展條例及合作社法有關規定辦理；其免稅範圍，由行政院定之。
農會辦理第一項任務，應列入年度計畫。