||In the current pluralistic societies, public policy-makings had to take into account various stakeholders as well as the social values. In this thesis, based on the integrated framework for public affairs management(PAM), and Value Capacity Support（V.C.S.）strategy management and Simple multi-attributes rating technique(SMART), defined the applicable operational variables which includes three major factors of Value, Capacity, Support, and twelve derivative attributes, three situations. Although they will influence the stakeholders as decision-makers while deciding if they should advance tax reform of efficiency and fairness.|
For research design, we employed in-depth interview to call on stakeholders, and analyze the feasible strategy for three major factors and twelve derivative attributes of tax reform. And then, we will design questionnaire and survey to the stakeholders in SMART, so that understanding the cognition judgment of decision-makers. At last, we will select the best alternative.
Finding of this thesis include：
1. As the Statute for upgrading Industries carried on expiration, to assess among the three situations of all cancel, retain four items factor, government direct subsidy of tax incentive. The most is “all cancel”, the second is “government direct subsidy”, and then the third is “retain four items factor”.
2. Reform of the Statute for upgrading Industries reached the efficiency and fairness, eleven interviewers of all twelve considered only efficiency.
3. Under three situations, analyze weights of three factors and twelve derivative attributes in SMART.
（1）situation one（all cancel）：The most is “sound government finance”, the second is “government internal integrated opinion and establish consensus”, and then the third is “reducing poverty gap”.
（2）situation two（retain four items factor）：The most is “economic continuing grow”, the second is “sound government finance”, and then the third is “estimate the loss of reducing tax and draw a complete alternative”.
（3）situation third（government direct subsidy）：The most is “sound government finance”, the second is “economic continuing grow”, and then the third is “estimate the loss of reducing tax and draw a complete alternative”.
4.In theoretically and method：This is a new try and approach for V.C.S. combined with SMART, and make use of the strategy management for decision-makers and cognition judgment for stakeholder.