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文章介绍了美国文化遗产保护领域中税费激励制度的形成、发展与政策影响力,借此引发我国采用税费制度促进城市文化遗产保护的建议。
This article introduces the formation, development and policy influence of the tax incentive system in the field of American cultural heritage protection, in order to lead our country to adopt the tax system to promote the protection of urban cultural heritage.