老旧厂房改造体育设施之存在问题和解决路径

运用文献资料、实地调研等方法对老旧厂房改造体育设施问题进行研究，梳理老旧厂房改造体育设施的政策现状。老旧厂房改造体育设施存在以下问题：受工业用地性质制约，过渡期政策不明确，过渡期满供地方式单一，难以享受房产税和土地使用税的政策优惠，缺乏老旧厂房改造体育设施的操作指南等。借鉴学习西普体艺中心和北京市利用老旧厂房拓展文化空间在用地方面的成功经验，提出老旧厂房改造体育设施的解决路径：公开老旧厂房可建设体育设施的用地信息，编制保护利用老旧厂房的专项规划，允许临时变更建筑使用功能解决"审批难"困境，过渡期满可采用多种方式供地，适当调整老旧厂房内部空间，优化现行的房产税和城镇土地使用税政策，并制定老旧厂房改造体育设施的操作指南。

Existing Problems and Solutions in Reconstruction of Sports Facilities in Old Industrial Factory Buildings

Based on literature study and field research, this paper analyzes the problems and policies of the reconstruction. Problems are concluded as follows:redevelopment of sports facilities in old industrial factory buildings were restricted by the nature of the land and the land was in single-supply pattern after the transitional period, which meant that the preferential policies of property tax and urban land use tax could not be enjoyed. Moreover, there was no operational guide for reconstruction. To solve these problems, experiences of reconstruction from Xipu Sports and Art Centre and Beijing could be drawn. Information of the available land should be released, and specified planning of the old factory protection should be compiled. The nature of the land should be allowed to change according to its function. Multiple resources of land providing should be allowed after the transitional period. The interior of the old factory buildings should be readjusted. Property tax and urban land use tax should be bettered and the operational guidance for transformation should be formed.