本文对艺术品拍卖行业涉及的税收政策进行了梳理,分析了现行税收政策下艺术品拍卖行业产生的问题,提出把艺术品拍卖行业纳入“营改增”范围的意见和建议,在计税方法、税率、计税依据、扣除项目等各要素方面进行了全面的说明,并通过案例进行了可行性测算。 This article reviews the taxation policies involved in the art auction industry, analyzes the problems arising from the art auction industry under the current taxation policy, puts forward the opinions and suggestions on how to include the art auction industry in the scope of " Tax methods, tax rates, tax basis, deductions and other elements of the project carried out a comprehensive description, and the feasibility of the case by calculation.