关键词: 文物艺术品市场, 文物艺术品交易税, 税收征管

Abstract:

This paper starts with the construction of a tax administration system for Chinese cultural artifact and work of art transactions in the new era, breaks through with technical 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" private transactions that are not protected by law, it organically combines consumers' tax liabilities 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.

Key words: Cultural artifact and work of art market, transaction tax of cultural artifact and work of art, tax administration