為因應全球氣候變遷以及過度開發所造成之環境影響,世界各國正致力於綠建築及其永續之發展,並輔以各項獎勵策略,以降低因開發行為對環境所造成之衝擊,激勵民間參與者意願。而我國則係以納入法令規章並輔以相關政策方案之方式,強制要求特定建築物應配合綠建築設計。然而法規之規定僅係最低標準,雖可提升建築物以綠建築之設計手法與技術進行設計與構築之比例,但亦可能因此產生建物整體設計水準無法提升之隱憂。因此,為積極維護生態環境、落實建築物達到節約能源並鼓勵建築物採用綠建築綜合設計,爰於法規中明定中央主管建築機關得以增加容積或其他獎勵。經綜合整理各種獎勵措施加以比較,本研究獲致成果如下: 1.本研究認為單以給於財務方面之獎勵或補助效益並不顯著,而應以獎勵措施配合市場機制,並帶動房地產市場之綠建築風潮。因此,本研究以綠建築容積獎勵、租稅優惠獎勵及建築融資優惠獎勵三項獎勵措施,進行執行機制探討,並就獎勵對象、獎勵給予時機、申請程序、執行單位及相關配套措施等進行說明,以供執行容積獎勵、融資優惠及租稅減免等策略時之參考。 2.以容積獎勵而言,本研究認為立基於對於環境貢獻度,不應造成環境之負荷,因此建議採取以「不納入樓地板面積」方式鼓勵,而非給予外加容積,並限定其使用部位。 3.另外,以現行新舊建築物比例接近3:97之狀況,除了推動新建建築物進行高標準綠建築設計外,如何加速既有建築物綠建築改善,亦為當前重要課題之ㄧ,而租稅優惠獎勵及建築融資優惠獎勵等兩項財務獎勵措施,主要係針對購屋者或房屋所有權人,藉由對其綠建築效益,給予財務獎勵,以帶動民間對於綠建築之接受度,提高綠建築市場之需求,並加速促進既有建築物進行改善意願,以落實全面推動綠建築政策之實施。
In response to the impact of global climate changes and overdevelopment on our environment, nations around the world are working diligently on green buliding and its sustainable development. Incentives are offered to reduce environmental impact of development behaviors and encourage civil participation. In Taiwan rules and regulations, along with policies and projects, have been formulated to enforce that certain buildings follow green architecture principles. Legislative provisions, however, are merely minimum requirements. They may enhance the degree to which buildings are designed and constructed after the design methods and technologies of green architecture. Yet, the concern is always there that the overall quality of building design may not necessarily be upgraded. Therefore, for the purpose of protecting our ecological environment, promoting energy-saving green buildings and encouraging the adoption of comprehensive green-building design principles, the law has provided that the architectural agency of the central government may offer incentives via increase in building capacity ratio and other measures. This study compares various incentives and presents the following findings: 1. This study is of the opinion that financial incentive or subsidy along is not effective. Incentives are to be offered in conjunction with the market mechanism to promote green architecture in the real estate market. This study, therefore, explores the mechanism of 3 incentives: building capacity ratio incentives, tax incentives and building financing incentives. It expounds on the recipients and timing of incentives, application procedures, implementation agencies and collaborative measures. The information may serve as a reference for implementation of incentive strategies such as increase in building capacity ratio, financing privilege and tax abatement. 2. Concerning building capacity ratio incentives, this study based on the requirement that the incentive should be a contributing factor to the environment and should not burden the environment recommend “building capacity ratio incentives not to be applied to floor areas” instead of “increased building floor areas.” It also requires the use of the increased building capacity ratio be limited. 3. In view of the fact that the new-old building ratio is about 3:97, it is obvious that in addition to encouraging design of high-standard green buildings, how to motivate improvement of existing building has become an important issue. Both tax incentives and building financing incentives are designed mainly for building buyers or owners, offering monetary benefits to encourage green building improvement, enhance general public’s acceptance of green designs and increase market demands for green buildings. The measures will enhance the willingness to improve existing buildings and help implement the green architecture policy.