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在经济持续高速发展的背景下,艺术品投资已成为继股票热、房地产热之后的第三大投资热点。艺术家特别是书画家成为“高收入”一族,有人甚至把这类书画家比喻为“钞票印刷机”。私下交易自古以来就是我国艺术品交易的重要方式,艺术品私下交易可以减少中间环节以实现自己利益最大化。随着我国《个人所得税自行纳税申报办法(试行)》的颁布,艺术品私下交易是否涉嫌偷税漏税成为关注的焦点问题。本文从法理、情理两方面对此作了深入剖析。
In the context of sustained and rapid economic development, art investment has become the third hot spot after stock fever and real estate fever. Artists, especially calligraphers, have become “high-income” clan members. Some even call such calligraphers “banknote printing presses.” Private trading has been an important way for art trade in our country since ancient times. Private trade of art works can reduce intermediate links to maximize their own interests. With the promulgation of China’s “Individual Income Tax Self-declaration (Trial)”, it is the focus of attention whether the personal art trade is involved in personal tax evasion or not. This article from the jurisprudence, reasoning made in-depth analysis of both.