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今年4月4日,正当内地各拍卖公司积极备战春季大拍之时,国家税务总局突然下发了《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》(以下简称《通知》)。《通知》规定,自5月1日起,凡个人通过拍卖市场拍卖财产(包括字画、瓷器、玉器、珠宝、邮品、钱币、古籍、古董等)获得的收入应征收个人所得税。《通知》一经下发,立即在艺术品市场引起轩然大波,目前各方仍处于观望之中。
On April 4 this year, just as the auction houses in the Mainland took active preparations for the spring big-shot, the State Administration of Taxation suddenly issued the “Notice on Strengthening and Standardizing Individual Income Taxes on Individuals Getting Auctioned Income” (the “Notice”) . According to the Notice, as of May 1, personal income tax will be levied on any income received by individuals through the auction market for auctioning property (including calligraphy, porcelain, jade, jewelry, stamps, coins, ancient books, antiques, etc.). Immediately after the “notification” was issued, it caused an uproar in the art market. At present, all parties are still waiting to see.