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作为文化底蕴深厚、文物资源丰富的大国,中国自近代以来曾饱受内忧外患,文物流失海外十分严重。据联合国教科文组织不完全统计,世界47个国家的218座博物馆中,中国文物高达167万件。海外民间收藏的中国文物更是难以胜数。伴随中国经济的快速发展和文物保护意识的不断增强,我国流失海外文物回流问题日益引起重视。然而,在鼓励和促进民间流失文物回流方面,文物艺术品入境的高税负已成为文物回流的不小障碍。
As a rich country with rich cultural heritage and rich cultural relics resources, China has suffered from both internal and external disturbances since the modern days and the loss of cultural relics abroad is very serious. According to incomplete statistics by UNESCO, of the 218 museums in 47 countries in the world, there are 1.67 million Chinese relics. Chinese folk art collection overseas is even more difficult to win. With the rapid development of China’s economy and the increasing awareness of cultural relics protection, the issue of the return of overseas cultural relics lost in our country has drawn increasing attention. However, the high tax burden of artefacts entering the country has become a serious obstacle to the return of cultural relics in encouraging and accelerating the return of non-governmental cultural relics.