After the "Hill slope development and utilization feedback payment regulation" went into effect on November 30th
, 2000, the collection of the rebates was linked to the soil and water conservation plan. Therefore, the rebates should be calculated according to the "area of soil and water conservation plan". As a result, the area of land that has not been actually developed has also to be repaid, which has led to disputes.
In order to rationalize the charging method of rebates, which should be in accordance with actual development permission instead of collecting the area under water and soil conservation plans, the COA has started to modify the law since 2012. The COA introduced amendments to the draft based on "delink between rebates and water and soil conservation plan", "inhibiting double taxation of rebates" and "Calculation of rebates based on the area with actual development permission", and the draft amendments are proposed and will be issued after implementation by the Executive Yuan in 2017.
The amendments delimit the development with necessity of the repayments. Moreover, the calculation of the repayments must be in accordance with the licensed development areas issued by the business authority, in order to implement the policy of delinking the rebates and the soil and water conservation plan, and comply with the actual using situation. In addition, early-developed industrial area, which companies have legally paid "industrial area management funds" with the same nature as rebates, is excluded, based on the principle of non-duplicated rebate of the same land.
Rebates of hillside land development are achieved, through a payment system, to forestry development and afforestation funds. It also used for rewarding afforestation on hillside slopes to balance the ecological impact of slope development and utilization. As for the development and utilization of hillside land, it is still under the supervision of the regional authority, and management is carried out through such mechanisms as the inspection of water and soil conservation on hillside lands, as well as investigation and banning, and there is no relaxation.