基于鉴证备案技术的中国文物艺术品交易税收征管体系研究  

A Study on Tax Administration System for Chinese Cultural Artifact and Work of Art Transactions Based on the Technology of Verification and Record

作　　者：马健[1] MA Jian

机构地区：[1]西南民族大学,成都610041

出　　处：《上海视觉》2024年第4期30-35,共6页Shanghai Vision

摘　　要：以构建新时代中国文物艺术品交易税收征管体系为出发点,以文物艺术品鉴证备案技术创新为突破,以公平交易制度的建立和备案信息大数据平台的建设为支撑,以锁定交易情境为关键,以结构化减税为驱动。通过区分受法律保护的“场内”备案交易和不受法律保护的“场外”私下交易,将消费者的纳税义务与退货权利有机结合,激励其通过备案交易和依法纳税来保障合法权益,从而减少因赝品而产生的交易风险和商业纠纷,同时在大幅降低文物艺术品交易税率的前提下实现政府税收的增长。This paper starts with the construction of a tax administration system for Chi-nese cultural artifact and work of art transactions in the new era,breaks through with tech-nical innovation for cultural artifact and work of art verification and record,supported by the establishment of a fair trading system and the construction of a big data platform for filing information,takes the locked-in trading context as the key link,and driven by structured tax cuts.By distinguishing between"on-site"filing transactions protected by law and"off-site"pri-vate transactions that are not protected by law,it organically combines consumers'tax liabil-ities with the right to return,encouraging them to protect their legitimate rights and interests by filing transactions and paying taxes according to the law,thereby reducing transaction risks and commercial disputes caused by counterfeit.At the same time,while significantly reducing the tax rate on culture artifact and work of art transactions,the government's tax revenue will increase.

关 键 词：文物艺术品市场 文物艺术品交易税 税收征管 

分 类 号：F81[经济管理—财政学]