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今年2月,全国人大常委会通过了修改《企业所得税法》的决定,将原来规定的只允许企业捐赠在当年税前扣除,调整为可以结转到以后三年扣除。财政部官员表示,这种税收优惠已经处于国际领先水平,这项新政将对企业参与公益事业产生积极影响。结合年初艺术品进口关税下调至3%的调整到《企业所得税法》的修改,从其目的而言,都透露着国家对于当前艺术品交易的关注,用直接或者间接的方式支持艺术品市场的发展。
In February this year, the NPC Standing Committee passed the decision to amend the “Enterprise Income Tax Law”, which originally stipulated that only corporate donations should be deducted before tax in the current year and should be adjusted to be carried forward to a deduction for the next three years. Officials from the Ministry of Finance said the tax concession is already at an international advanced level and this new deal will have a positive impact on the participation of enterprises in public welfare undertakings. Combined with the adjustment of the import tariffs on artwork imported from the beginning of the year to 3% to the revision of the “Enterprise Income Tax Law”, for its purposes, all state secrets of the current art trade are disclosed and the art market directly or indirectly supported development of.