美国历史建筑保护与更新的财政激励政策与实践研究

Policy Study on Financial Incentives for Rehabilitation of Historic Buildings in the Context of the U.S.

1976年,美国《税务改革法案》首次提出历史建筑保护税务抵免政策,并以1986年的修正版本沿用至今。在该法案发挥效力的30年来,美国历史建筑的更新项目无论在整体数量上还是在单体质量上都得到了极大地促进与改善。直到今天,财政激励政策依然在历史建筑保护与利用项目中扮演着重要角色,文章针对美国历史保护建筑的财政激励政策展开研究,并通过对代表性案例的分析,阐述财政激励政策在实际项目中的具体使用过程及影响,并探讨其对中国当下建筑保护政策的借鉴意义。

In the U.S.financial incentives were introduced through the Tax Reform Act of 1976.Since the amendment of Tax Reform Act in 1986,preserving and reusing historic buildings have been improved both in quantity and in quality,as more interest and operations are made possible.After 30 years,financial incentives still plays a significant role in adaptive reuse projects.This research focuses on these financial incentives and their effects on the process and outcome,and by conducting a representative case study,to find out how the incentives are utilized through the whole project.Thus,lessons are suggested for the future historic preservation policies in the context of China.