What's the tax rate for the antique industry?

The tax rate depends on the "origin" of the lot. Since May 1 2007, the Notice on Strengthening and Regulating the Collection of Individual Income Tax on Individuals Obtained from Auction (hereinafter referred to as the Notice) issued by State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) has been implemented. The new regulations divide lots into two categories, and draw up different tax calculation methods according to various situations. The promulgation of this law and regulation immediately became a hot topic in the collection auction industry. Recently, the reporter interviewed the local taxation bureaus of various provinces and cities on this matter, and learned that as early as 1997, State Taxation Administration of The People's Republic of China issued regulations on the auction of individual paintings and calligraphy. This year's notice is nothing more than a detailed regulation of the tax collected by individuals through auction in combination with the situation of the auction market in recent years, which will further standardize the auction market, but it will not have a major impact on the auction market as some collectors worry. Taxing personal auction income is not a new rule. Many collectors believe that the Notice implemented on May 1 is a new regulation, and the collection of individual auction income tax is a new thing. But in fact, as early as 1997, State Taxation Administration of The People's Republic of China issued the Notice of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on the Collection of Individual Income Tax on the Auction Income of Calligraphy and Painting Works and Antiques. However, the notice is only a few words, not detailed enough and not operational, so it was not really implemented until last year when it was "tested" in Beijing. In recent years, the auction industry in Yunnan has been booming and stabilized last year. Many individuals have made huge profits through auction houses, but they have not paid relevant taxes and fees effectively and fulfilled their personal tax obligations. Although the provincial and municipal local taxation bureaus tax individual auction income at 20% of profits according to state regulations, there is no statistics on the specific amount, because this amount only accounts for a very small proportion of all personal income tax. Collectors and writers "have their own taxes." In the notice, individual auction income should be taxed in two ways. Simply put, the personal income tax paid by the author when auctioning his own literary works is different from that paid by the collector when auctioning his own collections. According to the Notice, "the income obtained by auctioning the original or photocopy of the manuscript of the author's written works shall be the taxable income after deducting 800 yuan (the transfer income is less than 4,000 yuan) or 20% (the transfer income is more than 4,000 yuan), and shall be obtained according to the' royalty' (note: refers to the right of taxpayers to provide or transfer patents, non-patented technologies, trademarks, copyrights and other franchises. That is to say, if an author auctions the original manuscript or copy of his own literary works and earns 3,000 yuan, then the tax he must pay is: (3,000-800) × 20% = 440 yuan; If the profit is 6,543,800 yuan, the tax to be paid is: (6,543,800+10,000-654,38+10,000 × 20%) × 20% = 6,543,800 yuan. On the other hand, "if an individual auctions other property except the original manuscript and photocopy of a written work, the taxable income shall be the balance after deducting the original value and reasonable expenses of the property (referring to the auction fee, appraisal fee, evaluation fee, catalogue fee, certificate fee and other expenses actually paid by the taxpayer in accordance with the regulations when auctioning the property), and personal income tax shall be paid at the rate of 20% according to the item of' income from property transfer'. "For example, a collector bought a piece of porcelain and spent 65,438+10,000 yuan (original value). Later, he got 65,438+05,000 yuan in the auction market. His personal income tax is: (654.38+050,000 -654.38+ 10,000-related reasonable expenses) × 20% "original value" is defined as "ancestral" and "ancestral". According to the provisions of the Notice, "the original value of the property refers to the price of the auction items obtained by the seller personally (subject to legal and valid documents). Specifically: 1. The actual price paid when buying the auction through shops, galleries and other channels; 2. The actual price paid for the auction and the relevant taxes and fees paid for the auction; 3. The expenses incurred by collecting auction objects through ancestral ways; 4. Relevant taxes and fees incurred when the auction object is donated to him; 5. If it is obtained by other means, the original value of the property shall be determined with reference to the above principles. "Taxpayers can't provide legal, complete and accurate proof of the original value of the property, and can't correctly calculate the original value of the property, and pay individual income tax according to the tax rate of 3% of the transfer income; If the auction items are identified by the cultural relics department as cultural relics returned overseas, personal income tax shall be calculated and paid at the tax rate of 2% of the transfer income. That is to say, if a collector auctions his collection of porcelain and gets 6.5438+million yuan, but can't provide valid original documents, then the personal income tax payable is: 6.5438+10,000 ×3%=0.3 million yuan. In fact, because many collectors can't produce valid original value certificates, before the promulgation of the Notice, in cities with relatively prosperous auction markets such as Beijing and Shanghai, some auction units directly withheld and remitted personal income tax for their clients according to 3% of the transfer income. After the promulgation of the Notice, the auctioneer shall be responsible for withholding and remitting taxes according to regulations, and shall file tax returns with the competent tax authorities where the auctioneer is located according to regulations. Tax authorities: Adjusting the way of taxation will standardize the auction market. Some collectors and auction houses are worried about the promulgation of this notice. They believe that in the current depressed art market, imposing personal income tax on auctions will undoubtedly increase the difficulty and cost of collecting lots, and may lead to more collectors trading through private channels. In this regard, relevant persons from local taxation bureaus in various provinces and cities all said that due to the relatively backward development of China's auction industry, the rules and regulations are still not perfect, and the art auction is not yet mature. Therefore, it is not excluded that after the promulgation of the Notice, a few sellers will choose private transactions to avoid taxes, or raise the auction reserve price to pass on the losses to buyers in order to obtain more income. But in the long run, it will not have a negative impact on the auction house, because the price of the auction house transaction is open and transparent, and the auction items may increase in value in public display and auction, which may be several times or even hundreds times higher than the seller's own valuation, further expanding the popularity and further enhancing and confirming the market price of the works. On the other hand, paying taxes according to law in the auction process will give sellers more comprehensive legal protection. In the event of a dispute, it will provide a more effective legal basis than private sellers and better protect their rights and interests. Sellers who trade privately are also legally obliged to pay personal income tax. However, due to the imperfect supervision system, the tax authorities can only supervise the transactions entering the auction market at present. In short, the promulgation of the Notice will not greatly change the status quo of the auction industry, but will make the auction market more standardized and play a good guiding role. The announcement of "Notice on Strengthening and Regulating the Collection of Individual Income Tax on Individuals Obtaining Auction Income" (hereinafter referred to as "Notice") has made the auction market in Yunnan very worried. For a time, the auction industry and collectors all over the country caused quite a stir. Some places, such as Zhejiang, treat it calmly, and some places, such as Nanjing, think that once the entrusting party (that is, the seller) is taxed, it will inevitably contribute to the "inflated" transaction price. However, some auction companies in Tianjin are worried that some collectors may take more private transactions to avoid taxes and fees. In order to collect lots, the auction company had to make concessions on commission ... So what do the auction companies and sellers of art auctions in Yunnan think of the influence of the Notice on themselves and the whole auction market of cultural relics and art? Wang Kun, vice president of Yunnan Auction Industry Association and general manager of Yunnan Collection Auction Co., Ltd., said that before the issuance of the Notice, because the relevant laws of the state on the auction market of cultural relics and artworks were not perfect, as far as the collection was concerned, the seller was only charged a commission of 10% according to law, and the tax authorities paid mainly business tax and corporate income tax, but no personal income tax withheld from the auction income. After the notice is issued, the collection will be taxed in strict accordance with the law. For the convenience of operation, in the future, in addition to charging the seller a commission of 10%, a personal income tax of 3% will be charged. " It is very good to levy personal income tax on personal auction income, and according to the notice, the tax payable is not high. "Wang Kun said that it has been implemented abroad for a long time, 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 the further standardization of the art auction market and can effectively clean up some investors who are eager for quick success and instant benefit. "Standardizing the market and influence: The general manager of an auction company, who asked not to be named, said that they had just learned State Taxation Administration of The People's Republic of China's notice and organized a study and discussion in the company. Previously, the company also charged a commission of about 10% according to industry rules, mainly paying business tax and corporate income tax to the tax authorities. " The influence of the state on the auction market and enterprises by regulating individuals to obtain auction income and collecting personal income tax is divided into two parts. "The general manager believes that on the one hand, tax collection will definitely lead to an increase in private transactions of collectors, which will have a certain impact on the auction market, but on the other hand, tax collection will undoubtedly have a positive impact on regulating the art auction market. Taxes will increase the difficulty of collecting lots. Astor is an auction company established last year. From 24th to 27th of this month, they will hold the first art auction in Cuihu Hotel. Since the auction was held shortly after the notice was issued, the company also specifically consulted the tax authorities about the collection of personal income tax, but it has not yet received a reply. Hou Qingran, general manager of Yashide, said that tax collection is not a good thing for auction companies and the auction market, because it will be difficult for auction companies to get lots from collectors, especially high-value lots, because collectors may choose to trade privately or wait and see because of tax collection. □ The auction of the painter's viewpoint can enhance the painter's popularity. Luo Jianhua (painter, vice chairman of Kunming Artists Association) Although I was reluctant to sell my paintings, my paintings and calligraphy also participated in the auction. At present, I haven't carefully understood the new regulations on collecting personal income tax for the auction of cultural relics and artworks, but as far as I know, painters who enter the auction market will have to pay personal income tax if they sell their paintings in the future. But I will still support the auction, because on the one hand, it can improve the painter's popularity, on the other hand, it will help raise the price of paintings. At the same time, the development and maturity of Yunnan art auction market needs the support of every painter and artist. Chen Shaokang (a folk arts and crafts artist, one of the first masters of arts and crafts in Yunnan) will not be excluded from the auction market because of tax collection. Yunnan Jianshui unglazed purple sand pottery is a traditional ceramic craft with a history of 700 to 800 years. Chen Shaokang comes from a ceramic family, has decades of professional experience, and has a comprehensive grasp of building water and ceramic making skills. The purple sand pottery such as "pen holder" and "bronze imitation desk lamp" designed and produced by him is simple and elegant, which not only maintains the excellent craft tradition of Jianshui purple sand pottery, but also innovates and is well received by all walks of life. As an excellent folk arts and crafts artist, people often admire Chen Shaokang's purple sand pottery, but Chen Shaokang has not participated in the auction. " Now the market of cultural relics and artworks is gradually warming up, and there are relatively many painters and painters participating in the auction. I believe that all kinds of artists, including ceramic artists, will soon join the art auction market, and all kinds of art itself and the auction market of cultural relics and artworks will be greatly developed. As for tax collection, from the new regulations, the amount is not very large, and it does not rule out that the auction market is a good platform. "