贸易全球化背景下我国艺术品关税政策的发展现状与对策研究  

Research on the Current Situation and Development Countermeasures of Chinese Artwork Tariff Policy under the Background of Trade Globalization

作　　者：谭玉[1] 杜美欣 TAN Yu;DU Mei-xin(University of International Business and Economics, Beijing 100029)

机构地区：[1]对外经济贸易大学

出　　处：《天津商务职业学院学报》2019年第5期40-47,共8页Journal of Tianjin College of Commerce

基　　金：国家社会科学基金一般项目“中国公共服务市场化改革中风险规避及政策评价实证研究”(项目编号：17BZZ061)阶段性成果

摘　　要：随着人民对美好生活需求的日益增长,具有唯一性、社会性和历史性的艺术品正在成为一种越来越时尚的资产,贸易全球化背景下中国艺术品市场虽优势明显,但在对外贸易方面还有很大的发展空间。长期实行的贸易政策、文化政策和公众对艺术品的认知观念都不同程度地影响艺术品关税政策的演变,使其在新中国成立、改革开放、入世准备、关税调整等时期不断变化并日臻完善。要促进艺术市场蓬勃发展,中国应采取进一步下调关税税率、完善配套机制、优化服务环境等措施,提高艺术品的国际吸引力,打造更富生机与活力的国际化艺术品市场。With the improvement of people's ever-growing needs for a better life, artworks, as the product of uniqueness, sociality and historicity, has become more and more popular. Under the background of trade globalization, the advantage of Chinese art market is obvious. However, the market has great potentials for gaining a bright prospect. The past trade policy, cultural policy and public perception of artworks have affected the evolution of tariff policy on artworks. Progressed over the period of the early days of new China, the reform and opening up, the preparation for entering the WTO and the tariff adjustment, artwork tariff policy has been changed and improved day by day. To promote a flourishing development of Chinese art market, the government should cut the tariff rate, improve supporting mechanisms and the service environment, and thus develop a more attractive and dynamic international art market.

关 键 词：贸易全球化 艺术品 艺术品贸易 关税政策 

分 类 号：F812.42[经济管理—财政学]