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target="_blank">中国文化报 </a></span> <span id="i2i2jyu4k" class="fr"> <div id="i2i2jyu4k" class="bdsharebuttonbox"><a href="#" class="bds_more" data-cmd="more"></a><a href="#" class="bds_qzone" data-cmd="qzone" title="分享到QQ空间"></a><a href="#" class="bds_tsina" data-cmd="tsina" title="分享到新浪微博"></a><a href="#" class="bds_tqq" data-cmd="tqq" title="分享到腾讯微博"></a><a href="#" class="bds_renren" data-cmd="renren" title="分享到人人网"></a><a href="#" class="bds_weixin" data-cmd="weixin" title="分享到微信"></a></div> <script>window._bd_share_config={"common":{"bdSnsKey":{},"bdText":"","bdMini":"2","bdMiniList":false,"bdPic":"","bdStyle":"0","bdSize":"16"},"share":{}};with(document)0[(getElementsByTagName('head')[0]||body).appendChild(createElement('script')).src='http://bdimg.share.baidu.com/static/api/js/share.js?v=89860593.js?cdnversion='+~(-new Date()/36e5)];</script> </span><span id="i2i2jyu4k" class="fr">分享到：<img src="/images/fx.jpg" /> </span> </div> <div id="i2i2jyu4k" class="text_box"> <p align="center"> <p align="center"> <a href="/upload/resources/image/2015/07/28/98962.jpg" target="_blank"><img alt="u=354657978,4183219126&fm=11&gp=0" src="/upload/resources/image/2015/07/28/98962.jpg" title="u=354657978,4183219126&fm=11&gp=0" /></a></p> <p align="center"> <strong>图片来自网络</strong></p> <p> </p> <p xmlns=""> 　　随着艺术品交易流通的国际化进程以及国内藏家、投资者越来越旺盛的需求，文物艺术品回流“降税”呼声日渐高昂。由于目前国内对于进口艺术品明显高于世界各国的税收政策，长此以往将限制国内外艺术品的交易流通，甚至动摇北京、上海等地在艺术品市场上的号召力。一个很明显的案例，就是国际甚至内地的拍卖公司纷纷入港设立分公司，“借道”香港搭上国际的脉搏。</p> <p> </p> <p xmlns=""> 　　但是，回流文物的税收制度又该以何种理性方式展开呢？</p> <p> </p> <p xmlns=""> <strong>　　降税关乎内地艺术品市场繁荣</strong></p> <p> </p> <p xmlns=""> 　　2012年4月以来，国内对于进口艺术品展开的一系列查税风暴，导致嘉德国际拍卖有限公司、北京荣宝拍卖有限公司、北京保利国际拍卖有限公司等几家拍卖行纷纷于香港注册寻求发展。</p> <p> </p> <p xmlns=""> 　　据了解，在别国与我国签订优惠贸易协定时，艺术品原作的进口税率一般为12%，2012年初降为6%。没有与我国签订优惠贸易协定的国家，艺术品进口关税为50%。但实际情况是，对于进口艺术品，除了6%的关税，还有17%的增值税和12%的消费税。这意味着，如果藏家从境外购买一件价值100万元的艺术品，运回国内还要缴纳20万至30万元的税费。中国的艺术品税收之所以高，主要因为我们把艺术品当作普通商品，并没有专门针对艺术品出台政策规定。在中国，艺术品被列为进口商品的第21类，与奢侈品同属一类，艺术品进口时需申报、缴纳进口关税和进口环节增值税。</p> <p> </p> <p xmlns=""> 　　而美国、英国、日本等国家的艺术品进口关税均为零，增值税等其他税费，也多对艺术品有大幅优惠或减免，且都有专门针对艺术品的税收政策。据悉，美国1922年颁布的《美国海关条例》的第1704条中明确“进入美国的艺术品一律免税”；加拿大的进口物品免税条件是，个人和家庭所拥有的财物包括家具、珠宝、艺术品、车辆，甚至私人飞机等，必须拥有其6个月以上，以发票为证，新移民抵达加拿大两年之内仍可运入自己未移民时已拥有的物品，同样享有关税豁免；新西兰2000年颁布的《新西兰进口税法》中艺术品列第97项，进口关税为零；白俄罗斯1997年公布税率第97条，艺术品进口关税为零。</p> <p> </p> <p xmlns=""> 　　在近几年北京的几大拍卖公司举行的拍卖会上，回流文物占比均在30%以上。这意味着，如果带入关的文物艺术品都要上税，甚至是被扣押，就会对文物艺术品的回流以及拍卖形成巨大的冲击。“关税”缘由解释和处理力度的模糊不清，都将影响艺术品经营者、投资者的意愿，拍卖行很可能会由于未来承担的税金超过可获利润而停止海外征集。一些拍卖公司人士表示，之所以近年来拍卖公司大多采用“海外征集”的原因，是因为随着市场发展，藏家越来越专业，要求和眼界在不断提高，有了收藏海外藏品的能力和需求。但如果每一件拍品都按平均24%税率缴税的话，海外征集也许会停止，未来北京可能会丧失文物艺术品交易中心优势地位。</p> <p> </p> <p xmlns=""> <strong>　　文化繁荣与投资之辨</strong></p> <p> </p> <p xmlns=""> 　　从大趋势看，给予回流文物一个宽松的税收政策，以方便艺术品及文化市场的内外沟通和大繁荣是肯定的，但给予回流文物宽松空间，究竟是否能真正繁荣文化市场，还是只简单给了艺术品投资者一个获利空间，这是需要政府机关及行业共同思考的问题。</p> <p> </p> <p xmlns=""> 　　部分人士指出，回流文物应区别对待。比如具备很高历史与艺术价值的中国艺术品，应当创造条件让其顺利回流，而有相当一部分文物以正常渠道流通海外，这些文物充当了文化艺术传播的重要媒介，无需回流。另外，回流文物的真伪纠纷及回流背后的资本动力等问题也经常引发行业争议。比如一些在国内拍卖界拍出“天价”的艺术品，并不排除部分是国内和国外商人互相勾结、炒买炒卖的行为。</p> <p> </p> <p xmlns=""> 　　对外经贸大学公共管理学院公共经济系主任徐晨明确指出，近年来，随着资本大举进入艺术品行业，也带来很多负面问题。“香港为什么能成为艺术品的中转站，主要是因为免税。现在国家开个‘口子’，让民间资本和人士有力量把流失海外的艺术品买回来，这初衷是好的。”徐晨说，但也应当看到，很多艺术品买卖的投资性甚至投机性很强。比如内地经常有“土豪”或拥有大资金的机构去海外“批发”打包艺术品，为的就是垄断资源，从而确定以后的升值空间。徐晨说，如果国家出台一些政策不能真正培育艺术欣赏和带动艺术消费、生产，而是方便了艺术投资，那肯定是有问题的。他建议，可以设立一些艺术品回流税收豁免的条件，比如“规定一段时间内不进入市场流通交易”“需放在公立博物馆展览多少年份”等，当机构或个人买家真正做出了这种公益性的文化贡献，那么对于其行为给予税收豁免是应该的。（肖帝雷）</p> <p> </p> </div> <p class="Editor">编辑：陈佳 </p> <div id="i2i2jyu4k" class="Paging"> </div> <p class="Keyword">关键词：回流文物 “免税” “降税” 投资</p> <h1 class="pv_title_2 mt_15"><a href="/index.shtml" target="_blank" class="more mtb_14">更多</a><span id="i2i2jyu4k" class="t" id="a3"><a 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