The tax calculation ratio depends on the "origin" of the auction item. Starting from May 1, 2007, the State Administration of Taxation issued the "Notice on Strengthening and Standardizing Issues Concerning the Collection of Personal Income Tax on Auction Income by Individuals" (hereinafter referred to as "Notice") came into effect. The new rules divided the auction items into two categories and formulated different tax calculation methods for various situations. The promulgation of this law and regulations immediately became a hot topic of discussion in the collection and auction industry. Recently, the reporter interviewed the provincial and municipal local tax bureaus on this matter and learned that as early as 1997, the State Administration of Taxation had issued regulations specifically for the auction of personal paintings and calligraphy. This year's "Notice" is nothing more than a combination of the auction market conditions in recent years and the regulation of personal auctions. Relatively detailed regulations have been made on the collection of taxes from auction proceeds, which will further regulate the auction market, but will not have a major impact on the collection of lots in the auction market as some collectors fear. Taxation of personal auction income is not a new regulation. Many collectors believe that the "Notice" implemented on May 1 is a new regulation, and the collection of income tax on personal auction income is a new thing. But in fact, as early as 1997, the State Administration of Taxation issued the "Notice of the State Administration of Taxation on Issues Concerning the Collection of Personal Income Tax on the Auction Income of Paintings, Calligraphy, Antiques, etc." specifically for the auction of personal paintings and calligraphy. However, the notice only contained a few words, was not detailed enough, and was not very operable, so it was never really implemented until last year when it was "tested" in Beijing. In recent years, Yunnan's auction industry has continued to boom and stabilized last year. Many individuals have made huge profits through auction houses, but have not effectively paid the relevant taxes and fulfilled their personal tax obligations. Although the provincial and municipal local tax bureaus calculate taxes based on 20% of the profits from personal auction income in accordance with national regulations, since this amount only accounts for an extremely small proportion of all personal income taxes, the specific amount is not calculated. Collectors and text authors "each have their own taxes." According to the "Notice", personal auction income should be divided into two situations for tax calculation. To put it simply, the author auctions his own text works, and the collector has to pay for the auction of collections. Personal income taxes vary. According to the "Notice", "The income obtained by the author from auctioning the original or copy of the manuscript of his written work shall be deducted from the transfer income by 800 yuan (the transfer income is less than 4,000 yuan) or 20% (the transfer income is less than 4,000 yuan) The balance after the above) is the taxable income, and is calculated according to 'royalties' (Note: refers to the income obtained by taxpayers from providing or transferring the right to use patent rights, non-patented technologies, trademark rights, copyrights and other franchises) Income items are subject to a personal income tax rate of 20%. "That is to say, if an author auctions the original or copy of a manuscript of his own literary work and makes a profit of 3,000 yuan, then the personal tax he must pay is: (3,000-800). )×20%=440 yuan; if the profit is 100,000 yuan, the personal tax to be paid is: (100,000-100,000×20%)×20%=16,000 yuan. Another situation is that "for personal auctions of other properties other than the original manuscripts and copies of written works, the original value of the property and reasonable expenses should be deducted from the transfer income (referring to the auction fee actually paid by the taxpayer in accordance with regulations when the property is auctioned < commission >, appraisal fee, appraisal fee, catalog fee, certificate fee, etc.) is the taxable income, and a 20% tax rate is applicable to the personal income tax according to the 'property transfer income' item. "For example, a collector purchases a piece. He spent 100,000 yuan (original value) on porcelain and later sold it for 150,000 yuan in the auction market. The personal income tax he should pay is: (150,000 - 100,000 - relevant reasonable expenses) × 20% Definition of "original value" Divided into "ancestral" and "gifted" Many collectors are still confused about the original value of collection property. According to the provisions of the "Notice", "The original value of the property refers to the price at which the seller personally obtained the auction item (subject to legal and valid certificates). Specifically: 1. Purchased through stores, galleries, etc., is the purchase of the auction item The price actually paid at the time; 2. If it is acquired through an auction house, the actual price paid and the relevant taxes and fees paid for the auction item; 3. If it is collected through ancestral collection, the expenses incurred for collecting the auction item; 4. If it is obtained through donation, the relevant taxes and fees incurred when receiving the auction item shall be included; 5. If it is obtained through other forms, the original value of the property shall be determined with reference to the above principles.

"If the taxpayer cannot provide legal, complete and accurate certificates of the original value of the property, and cannot correctly calculate the original value of the property, personal income tax will be calculated and paid at a levy rate of 3% of the transfer income; the auction items are recognized by the cultural relics department as overseas cultural relics. Personal income tax is calculated and paid based on the transfer income at a rate of 2%. In other words, if a collector earns 100,000 yuan from auctioning his own collection of porcelain, but he cannot provide a valid certificate of the original value, then he should pay personal income tax. The personal income tax is: 100,000 × 3% = 3,000 yuan. In fact, because many collectors were unable to issue valid original value certificates, before the promulgation of the "Notice", some auctions in cities such as Beijing and Shanghai with relatively prosperous auction markets The units will directly withhold personal income tax for the client at a rate of 3% of the transfer income. After the promulgation of the "Notice", the auction unit will be responsible for withholding and paying the tax in accordance with the regulations, and will file tax returns with the competent tax authority where the auction unit is located. Agency: Adjusting the tax calculation method will regulate the auction market. Some collectors and auction houses are worried about the issuance of the "Notice". They believe that in the current sluggish art market environment, the imposition of personal income tax on auctions will undoubtedly increase the difficulty of collecting auction items. and costs, which may cause more collectors to conduct transactions through private channels. In this regard, relevant people from the provincial and municipal local tax bureaus said that because the development of China’s auction industry is relatively lagging, the rules and regulations are not yet complete, and art auctions are not yet complete. It is immature. Therefore, it is not ruled out that after the promulgation of the "Notice", a small number of sellers will choose to trade privately to avoid taxes or increase the auction reserve price in order to obtain more profits, but in the long run, the losses will be passed on to buyers. Look, it will not have a negative impact on the auction house, because the prices traded in the auction house are open and transparent. At the same time, the value of the items may also increase during public display and bidding, and may even be several times higher than the seller's own valuation. On the other hand, by paying taxes in accordance with the law during the auction, the seller will also receive more comprehensive legal protection, and in the event of a dispute, it will be more effective than before. Sellers of private transactions are provided with more effective legal basis to better protect their rights and interests. Sellers of private transactions are also legally obliged to pay personal income tax. However, because the regulatory system is not yet complete, the tax authorities currently have no rights. Only the taxation of transactions entering the auction market can be supervised. In short, the introduction of this "Notice" will not cause major changes in the current situation of the auction industry, but will make the auction market more standardized and play a good guiding role. The Yunnan auction market is very worried about the issuance of the "Notice on Strengthening and Standardizing Issues Concerning the Collection of Personal Income Tax on Auction Income by Individuals" (hereinafter referred to as the "Notice"). For a time, the auction industry and collection circles across the country have caused quite a stir. , some places such as Zhejiang treat it calmly, and some places such as Nanjing believe that once taxes are imposed on the consignor (that is, the seller) of the art auction, it will inevitably increase the already "inflated" transaction price, and the buyer's market is not active. Attitudes have caused the art market to shrink. Some auction companies in Tianjin are worried that some collectors may resort to more private transactions to evade taxes and fees. In order to collect the lots, the auction companies have to make concessions in terms of commissions... So the auction companies and art in Yunnan How do sellers of antique auctions view the impact of the "Notice" on themselves and the entire cultural relics and art auction market? Artworks can achieve high prices only through auctions. Wang Kun, vice president of the Yunnan Provincial Auction Industry Association and general manager of Yunnan Provincial Collection Auction Co., Ltd., said that before the "Notice" was issued, the relevant national laws on the cultural relics and art auction market were not perfect. , as far as the collection is concerned, only a 10% commission is collected from the seller in accordance with the law. The main payments to the tax authorities are business tax and corporate income tax, but there is no withholding of personal income tax on the auction income. After the "Notice" is issued, the collection will pay taxes in strict accordance with legal regulations. In order to facilitate operation, in the future, in addition to charging the seller a 10% commission, a 3% personal income tax will also be collected. "It is good to levy personal income tax on individuals' auction income, and according to the "Notice" calculation, the amount of tax payable is not high," Wang Kun said, "In fact, it has been implemented abroad for a long time, and it is about 2% to 6%. In the short term, such regulations may have a certain adverse impact on the art market, but from a macro perspective, it is very conducive to further standardization of the art auction market and can effectively clean up some investors who are eager for quick success.

" Standardizing the market and impacting the same. An anonymous general manager of an auction company said that they had just learned about the "Notice" of the State Administration of Taxation and organized studies and discussions in the company. Previously, the company also followed the industry The rule is to charge a commission of about 10%, and the taxes paid to the tax authorities are mainly business tax and corporate income tax. "The impact of the state's regulation of personal income tax on individuals' auction income is divided into two parts. "The general manager believes that on the one hand, tax collection will definitely lead to an increase in collectors' private transactions and have a certain impact on the auction market, but on the other hand, taxation will undoubtedly have a positive impact on regulating the art auction market. Tax collection will make it more difficult to collect auction items. Yaste is an auction company established last year. From the 24th to the 27th of this month, they will hold the first art auction since the establishment of the company at the Green Lake Hotel. It happens to be during the "Notice." After the auction was issued, the company also specifically consulted the tax department about the collection of personal income tax, but has not yet received a reply. Hou Qingran, general manager of Yashide, said that tax collection is not a problem for auction companies and the auction market. It’s a good thing, because due to the increase in fees, it will be difficult for auction companies to collect lots from collectors, especially those with high value, because collectors may choose to trade privately or wait and see because of tax issues. Artist's opinion that auctions can increase the popularity of painters Luo Jianhua (painter, vice president of Kunming Artists Association) Although I am generally reluctant to sell paintings, my calligraphy and painting works have also participated in auctions. Now there are new regulations on personal income tax on the auction of cultural relics and art. I haven’t understood it in detail yet, but as far as I know, in the future, painters who sell their paintings in the auction market will have to pay extra money, that is, personal income tax, but I will still support auctions, because on the one hand, it can increase the painter’s popularity, and on the other hand, I will support the auction. On the one hand, it helps to increase the price of paintings. At the same time, the development and maturity of the Yunnan art auction market requires the support of every painter and artist. Chen Shaokang (folk arts and crafts artist, Yunnan's first artist) will not exclude the auction market due to taxation. One of the first batch of arts and crafts masters) Yunnan Jianshui unglazed purple clay pottery is a traditional ceramic craft with a history of seven to eight hundred years. Chen Shaokang was born in a ceramic family and has decades of professional experience. He has a comprehensive grasp of Jianshui pottery techniques. The purple sand pottery designed and produced such as "Remnant Tie Pen Holder" and "Imitation Bronze Table Lamp" are simple and elegant. They not only maintain the excellent craft tradition of Jianshui purple sand pottery but also make innovations. As an excellent folk arts and crafts artist, he has been praised by all walks of life. People often come here to buy Chen Shaokang’s purple clay pottery, but Chen Shaokang has not participated in an auction yet. “The market for cultural relics and art is gradually heating up, and there will be relatively more calligraphers and painters participating in the auction. I believe that soon it will include ceramics.” All types of artists, including artists, will join the art auction market, and only then will all types of art themselves, as well as the cultural relics and art auction market, develop rapidly. As for tax collection, judging from the new regulations, the amount is not very large, and we will not exclude the auction market as a good platform because of this. ”