From the viewpoint of land economics, any change in land use manner will require new public facilities added to the area under development and bear external impact on the area. The merit of the fundamental principle to remove, through levying rezoning on land use, the external effects brought on by alterations in development should be recognized. However, because the levy of rezoning on land utilization involves people¡¦s rights and obligations, the proper execution of this system has a considerable impact on people¡¦s privilege. The current rezoning system on land utilization implemented in Taiwan has been in practice for many years; it is also widely criticized. Concerns over such subjects as ambiguous definition and nature of rezoning, lack of legal status for the levy of rezoning, lack of standard for the calculation of rezoning amounts are usually raised. Therefore, the government must work to try to establish a complete, reasonable rezoning system on land utilization. The author conducted the research by examining the system of impact fees and linkage fees implemented in the United States, the planning obligations system implemented in Britain, and the development charge system implemented in Singapore and examining their experience, and reviewing the relevant laws and concerns with regard to the current rezoning on land utilization in Taiwan. Moreover, after analyzing and describing the policy trend of the government¡¦s effort to establish the land development obligations system, the author tried to understand, through case study, questionnaire inquiry and interview methods, the opinion of scholars and experts, land and estate developers, government offices, and local residents, and then based on this understanding, tried to formulate a framework that would be appropriate for the rezoning system on land utilization in Taiwan. The study maintains that in implementing the rezoning system on land utilization, the most important principle is to respect the market function and endow the levy of rezoning with legal status. Then in conformity with this principle, complete and reasonable measures concerning the rezoning system on land utilization are to be constructed. This study suggests that, in a short period of time, the statute that governs the levy of rezoning, to name one ¡V Urban Planning law, be revised so that the rezoning system can gain legal ground and be implemented legally. At the same time, the negotiating mechanism for development permit should be strengthened so that the external cost influenced by development can be effectively included as the content for negotiation. For the long term, the central authority in charge should integrate the separate regulations on rezoning that belong to various offices in charge so as to establish a reasonable rezoning system on land utilization that conforms to the market function and to give this system a legal status. This status should be the basis for the implementation of this system. The applicant for alterations in land utilization should be the subject for the levy, and the levy should be executed in the form of cash donation, land donation and construction of public facilities. The government administration should be considered. For the levy amounts, calculation equations can be established as part of this system, and the concerned local government and the owner should negotiate to figure out the upper and lower limits of the estimated amount. The time to levy should be decided separately from the levy method, but they should match. With regard to the use, management and maintenance of rezoning items, the concerned local government should, according to the characteristics of rezoning items, establish accounts and authorities for special funds. These special funds should be only appropriated for improving, constructing, and managing the public facilities that have been influenced by alterations in land utilization. This perfect rezoning system on land utilization should enable the government, developer, and local residents to share land resources and harvest the plentiful fruit of perennial development.