特朗普的帝国 黄金眼中的优雅生活
LOW TAXES, ‘ELEGANT LIFE’
低税收，优雅生活
When the Hyatt opened, Trump was already at work on a second project: Trump Tower, the 58-story, bronze-glass building that would become his home, the headquarters for his company and a tourist attraction.
君悦酒店开业时，特朗普已经开始了他的第二个项目——特朗普大厦。这个58层的古铜色玻璃大楼后来成为他的宅邸、公司总部和旅游景点。
The idea was to raze the Bonwit Teller department store, whose prestigious Fifth Avenue address he described as a Tiffany location.
这一项目要拆除邦威特•特勒百货公司(Bonwit Teller)，他形容第五大道上的这个著名地址是一个蒂芙尼(Tiffany)级别的地段。
To build what he called the ultimate vision of an elegant life seen through a golden eye, Trump wanted a 10-year property tax break under the City’s 421-a program, which was created in 1971 to stimulate housing construction.
为了修建他所谓的通过黄金眼看到的优雅生活的终极景象，特朗普想根据该市1971年创立的旨在刺激住房建设的421-a项目获得10年地产税减免。
As the city’s economy rebounded, 421-a and programs like it were coming under criticism as giveaways to developers.
随着该市经济反弹，421-a等项目被批评为给开发商的大礼。
The Koch administration rejected Trump’s application, saying the project did not qualify because he was replacing a store with hundreds of employees and annual sales of $30 million, rather than an underutilized property.
科赫市政府拒绝了特朗普的申请，称该项目不符合资格，因为他要取代的是一个拥有上千名员工和年营业额达3000万美元的百货大楼，而不是一个未被充分利用的地产。
Trump sued the city in 1981.
1981年，特朗普起诉纽约市。
Justice Arnold L.
上诉法院(Appellate Division)的阿诺德•L•费恩法官(Arnold L.
Fein of the Appellate Division ruled in the city’s favor, writing that 421-a hardly contemplates the grant of benefits at the most choice, already adequately utilized location in Manhattan to create residential luxury apartments.
Fein)裁决支持该市的决定，称421-a项目在大部分选择中几乎没有考虑它所出让的利益，在曼哈顿已经得到充分利用的地点建造豪华公寓楼。
Trump appealed and in 1984, the New York State Court of Appeals ruled that the city’s action had impermissibly erected a barrier to the benefit, and Trump was entitled to the tax abatement.
特朗普提起上诉，1984年，纽约州上诉法庭(New York State Court of Appeals)裁定，该市的行为为获益设立非法障碍，特朗普获得减税优惠。
Trump said at the time that the abatement was worth $7 million to $10 million over 10 years.
特朗普当时称，10年的减税总额在700万至1000万美元之间。
The Finance Department, however, said in its recent analysis that the value of the benefit totaled $22.5 million.
不过，纽约市财政局称，根据其最近的分析，该收益总额达到2250万美元。
Trump later got an additional $15 million tax break under a separate program for renovating the tower’s commercial space.
特朗普后来又通过一个改造该大楼商务空间的项目，获得了1500万美元的税收减免。
Trump continued to fight the Koch administration’s attempts to restrict the tax breaks or to require developer concessions, such as subsidized apartments, in return.
特朗普继续挑战科赫市政府限制税收减免或要求开发商做出让步（比如补贴公寓）的努力。
After the administration refused to provide tens of millions of dollars in benefits for another project, on the West Side of Manhattan, Trump declared: the city under Ed Koch is a disaster.
在政府拒绝为曼哈顿西区的另一个建设项目提供数千万美元的补贴后，特朗普宣称纽约市由埃德•科赫领导是一个灾难。
‘A GREAT SELLING POINT’
一个大卖点
It is easy to understand why the tax breaks were so important to a developer like Trump.
不难理解为什么税收减免对特朗普这样的开发商很重要。
During a building’s two- to three-year construction phase, when there is no rental or sales money coming in, a 421-a tax abatement can save a developer millions of dollars in taxes, because the property is taxed at the rate in effect before improvements are made.
在一幢大楼两三年的建设过程中，在没有租赁或销售进项时，421-a的税收减免能给开发商省下数百万美元的税款，因为在财务状况得到提升之前，地产是按照实际税率征收的。
Once a building is completed and its apartments are sold, the benefits accrue to the buyers, significantly lowering taxes and making the apartments more appealing.
一旦大厦建成，开始出售公寓，这些益处就转给了买家，能极大降低缴税额，大楼因此更具吸引力。
In the 2004 offering plan for a new two-bedroom penthouse at 120 Riverside Blvd. in the Trump Place-Riverside South development, which stretches from 59th Street to 72nd Street on Manhattan’s West Side, the estimated first-year property taxes were $617 because of the building’s 421-a tax abatement.
2004年，在河滨大道120号（这条大道从曼哈顿西区的第59街延伸到第72街）特朗普广场-南岸开发项目的一套新两卧顶层公寓的销售计划中，由于这座大楼的421-a税收减免，首年的地产税预计仅为617美元。
Without the subsidy, the taxes on the apartment, which was listed at $1.6 million in 2004, would have been $32,916.
如果没有这些补贴，该公寓（2004年的挂牌价是160万美元）的税额将是32916美元。
It was a great selling point, said Charles P. Reiss, a retired executive vice president for development at the Trump Organization. For condos, the monthly fee was greatly reduced.
那是一个很大的卖点，特朗普集团(Trump Organization)已经退休的执行副总裁查尔斯•P•赖斯(Charles P. Reiss)说，对公寓套房来说，每月的费用极大降低了。
The benefit declines over time, with the apartment owner paying full taxes after 10 years.
这种益处随着时间的推移逐渐降低，10年后，公寓所有者要全额支付税款。
After winning the court battle over Trump Tower, Trump received 421-a tax benefits from the Koch administration worth $20.8 million for his Trump Plaza and Trump Palace projects.
在赢得对特朗普大厦的法庭争斗后，特朗普又从科赫市政府为特朗普广场(Trump Plaza)和特朗普宫(Trump Palace)争取到2080万美元的421-a税收优惠。
During the 1990s and into the 2000s, Trump built a number of New York projects without taxpayer subsidies.
从20世纪90年代到21世纪的前10年，特朗普没有利用纳税人的补贴，在纽约建了很多大楼。
But he continued to chase benefits, large — and small.
不过他继续追逐或大或小的利益。
SUING FOR SUBSIDY AGAIN
再次为补贴起诉
In 2000, Trump began marketing a new condominium near the United Nations, Trump World Tower, which his brochures described as the newest — and the most spectacular — achievement of the Trump Organization.
2000年，特朗普开始在联合国大厦附近推广一个新的共管公寓楼，宣传册上把它描绘为特朗普集团最新、最壮观的成就。
Again, he wanted the city to give him a 421-a tax break.
他又想让纽约市给他421-a税收优惠。
Glen, then an assistant commissioner at the city’s Division of Housing Finance, judged the project ineligible for public benefits.
纽约市当时住房金融部门的助理专员格伦认为该项目不符合公共利益。
After the city’s court battle with Trump over Trump Tower, the City Council had passed legislation dictating that 421-a benefits no longer be used to demolish usable buildings at taxpayer expense.
在该市与特朗普就特朗普大厦进行法庭争斗之后，市议会通过立法，决定421-a的优惠不能再把纳税人的钱用于拆除可以使用的大楼。
In a letter to Trump’s lawyer, Glen said Trump World Tower was to be built on the site of a functioning office building, and denied him the tax break.
在给特朗普律师的信中，格伦称，特朗普世界大厦(Trump World Tower)将建在一个功能正常的大厦的原址上，因此拒绝给予他税收优惠。
Trump sued and a state Supreme Court judge ordered the city to review his application.
特朗普提起诉讼，州最高法院的一名法官命令该市复核他的申请。
After that suit stalled, he filed a second one that ended in 2003 with a settlement that granted Trump a 10-year exemption worth $119.5 million for the 371-unit condo, according to the Finance Department.
在那起诉讼陷入僵局后，他又提起一桩诉讼，后者在2003年以和解收场，据纽约市财政局的记录，和解协议豁免了特朗普371套公寓的10年税收，价值1.195亿美元。
To meet his obligation to build affordable housing, Trump paid another developer $9.65 million for 124 units earmarked for low- and moderate-income tenants elsewhere in the city, according to court records.
根据法庭记录，特朗普为了完成修建经济适用房的义务，向另一位开发商支付了965万美元，用于在该市其他地方修建专供中低收入人士租住的124套公寓。
He also had to forgo a tax abatement during construction.
他还必须在建设期间放弃税收减免。
In 2002, apartments at Trump World Tower sold for an average of $1,046 per square foot, or $1.5 million for a small two-bedroom.
2002年，特朗普世界大厦的公寓以每平方英尺1046美元的均价出售，一套小两卧单元的价格约为150万美元。
His whole MO is to exploit the government for everything he could get, said Jerilyn Perine, the city housing commissioner during the Giuliani and Bloomberg administrations.
他的一贯做法就是利用政府得到他能得到的一切，在朱利亚尼和布隆伯格任市长期间担任住房专员的朱莉琳•佩林(Jerilyn Perine)说。
In the end, the letter of the law gave it to him.
到头来，还是法律条文让他这么干的。
