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4月4日,国家税务总局下发《关于加强和规范个人取得拍卖收入征收个人所得税有关问题的通知》,从5月1日起,对个人通过拍卖字画古董的所得,国家将强制征收个人所得税。此文一出,一石激起千层浪,买家、卖家、拍卖行众说纷纭,反应不一;各大媒体分别以“个人所得税挑战艺术品拍卖市场”、“个人财产拍卖所得应缴20%所得税”等为题对该政策加以报道。一时间,有人称赞之,认为它将有效规范拍卖收入依法纳税;有人反对之,认为它将影响中国艺术品市场的发展;有人观望之,认为它的意义需要未来市场的检验。于是,有人说,2007将是中国文化艺术品拍卖的个税元年。元年之后,中国文化艺术品拍卖市场将有何变局?税收政策执行中会面临哪些问题?市场中的各方又将会有怎样的考量?带着这些问题,我们试图对个税政策的历史脉络和社会反响加以梳理,我们希望,以我们的目光所及,能够透过政策本身,为读者推开纷繁复杂的税收政策与中国文化艺术品市场间的联系之门。
On April 4, the State Administration of Taxation issued the Circular on Strengthening and Standardizing Individual Income Taxes on Acquisition of Auction Income by Individuals. Starting from May 1, the state will impose a personal income tax on individuals’ income from the auction of antiques by auction. . This article comes out, a stone aroused Melaleuca waves, buyers, sellers, auction houses have different opinions, different reactions; major media were “personal income tax challenge art auction market ”, “personal property auction proceeds should be paid 20% income tax ”and other issues to be covered in the policy. For a time, some people praised it, saying that it would effectively regulate the auction revenue to pay taxes according to law. Some people object that it will affect the development of the Chinese art market. Some people wait and see that its meaning needs the test of the future market. Thus, some people say that 2007 will be the first year of tax on the auction of Chinese cultural art. After the first year, what will happen to the auction market for Chinese culture and art? What problems will the tax policy face? What are the various parties in the market? With these questions, we try to analyze the history of the tax policy Context and social repercussions, we hope that through our own eyes, we will be able to open up the door between our complicated taxation policies and the market of Chinese cultural art through the policy itself.