Written by: Wu Yunqing (Graduated from National Chengchi University’s Chinese Auxiliary Capital Institute, National Taiwan University Institute of Architecture and Urban and Rural Affairs) In the discussion of the development of the railway three-dimensional project, it has gradually changed from improving urban traffic to the strategy of rebuilding old urban areas. In recent years, various local governments have often used "promoting urban stitching" as a post to support related engineering projects. However, what problems do such discourses and strategic imaginings create? What should I do if I don't have money? Try the panacea for land development More than ten years after the completion of the first phase of the underground railway in Taipei, Wedding Photo Editing the engineering and planning community has finally begun to gradually realize the cost burden of the railway underground policy. On the one hand, in terms of taxation, local governments are reluctant to collect "construction benefit fees" from the surrounding beneficiaries. As a result, apart from the central government (Taiwan Railway Administration) as a resource sponsor, the sharing of funds often requires the Taiwan Railway Administration to compile budgets to support them. Land must be provided free of charge for the use of local governments. Under the condition that the revenue from the ballot box has not increased significantly, the new maintenance, depreciation and replacement costs are considerable. On the other hand, the development of the surrounding land has been slow for many years.