| Summary: | 碩士 === 國立雲林科技大學 === 文化資產維護系碩士班 === 100 === Monuments and historic buildings are the majority of legal cultural heritage. Related management and maintenance work deeply affect the sustainable preservation or development direction of cultural heritage. The official budget can support management and maintenance work in public monuments and historic buildings. However, the owners of private monuments and historic buildings are often limited by the lack of self-financing and can only handle localized management and maintenance work.
Ministry of Culture have legislated several regulations to subsidize the management and maintenance of private cultural heritage. There are different kinds of problems, such as subsidies objects, subsidies amount, and other problems.
Changhua county monument, the Lukang Ding''s mansion is very excellent doing the management and maintenance work. This article tries to find the problems on public subsidies to the management and maintenance of private cultural heritage by a case study of the Lukang Ding''s mansion.
In the end of article, there are several suggestions, such as the Cultural Heritage Preservation Act and Income Tax Act amendments, and the proportion of subsidies adjustment, trying to solve the problems.
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