世界范围内,不同国家的税收政策各具特色,但整体而言,按照施政目标的基本取向,大体可分为美国模式与西欧模式。在欧美国家,对于艺术品一般以征收个人所得税、企业所得税、资本利得税等直接税为主,以增值税等流转税为辅。对于艺术品的进口,欧美国家大多数采取低关税甚至零关税政策的措施来鼓励艺术品的引入。在税制的设计上,其往往尽量避免重复征税的问题,很多纳税标的都可以用成本以及已纳税税额 In the world, the tax policies of different countries have their own characteristics. However, on the whole, the basic orientation in accordance with the objectives of governance can be broadly divided into the U.S. model and the Western model. In Europe and the United States, art works are generally levied on personal income tax, corporate income tax, capital gains tax and other direct taxes, supplemented by turnover tax such as value-added tax. For the import of works of art, most of the countries in Europe and the United States adopt measures of low tariffs and even zero tariffs to encourage the introduction of works of art. In the design of the tax system, it often avoids the problem of double taxation. Many taxpayers can use the cost as well as the amount of tax paid