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自1999年国家税务总局40号文件《关于拍卖行取得的拍卖收入征收增值税、营业税有关问题的通知》发布以来,这项税收政策并没有得到有效落实,问题的症结在于拍卖行业在纳税领域没有可操作性的法规可依,致使税务部门与纳税人之间缺乏共识,增加了征税的难度,也制约了拍卖行业的发展。上一期,我们刊发了由中国拍卖行业税收问题小组副组长、中国拍卖行业协会副秘书长郑鑫尧执笔的《拍卖企业应该成为增值税的纳税人吗?》一文,探讨了拍卖企业缴纳增值税的合理性问题。本期拍界政策栏目将继续刊载郑鑫尧关于拍企税负领域的文章,与您探讨拍卖公告税前扣除问题。
Since the release of Circular No. 40 of the State Administration of Taxation on the Acquisition of Value Added Tax and Business Tax on Auction Income Obtained by Auction Houses, the tax policy has not been effectively implemented since 1999. The crux of the matter lies in the fact that the auction industry has no tax revenue Operability of the laws and regulations can be followed, resulting in a lack of consensus between the tax department and taxpayers, increasing the difficulty of taxation, but also restricted the development of the auction industry. In the previous issue, we published an article entitled “Should auction enterprises become taxpayers in value-added tax?”, The deputy head of the taxation industry group in charge of the auction industry in China, and Zheng Xinyao, deputy secretary-general of the Chinese Auction Industry Association, discussed the value added by auction enterprises Taxes on the issue of rationality. In this issue, the policy section of the journal will continue to publish Zheng Xinyao’s article on the tax incidence of enterprises and discuss with you the tax deduction before the announcement of the auction.