国家税务总局《关于加强和规范个人取得拍卖收入征收个人所得税有关问题的通知》(国税发[2007]38号,以下简称38号文)的下发,对个人通过拍卖市场拍卖字画、瓷器、玉器、珠宝等各种财产的所得征收个人所得税有关政策规定进行了细化。实际上,对个人拍卖字画、瓷器、玉器等艺术品所得征收个人所得税的相关规定,早在1997年已经出 The Circular of the State Administration of Taxation on Issues Concerning the Enforcement and Regulation of Individual Income Taxes on Individuals Getting Auctioned Auctions (Guo Shui Fa [2007] No. 38, hereinafter referred to as Circular 38) issued by the State Administration of Taxation on the auction of paintings and calligraphies and paintings by individuals through the auction market, porcelain, jade , Jewelry and other property income personal income tax policies and regulations were refined. In fact, the relevant provisions on personal income tax levied on personal auction paintings, porcelain, jade and other works of art, as early as 1997 have been out