随着艺术品投资市场的不断升温,介入该行业的企业越来越多,投资规模也越来越大。对于企业艺术品投资业务,由于国家尚未对其相关的税务及会计问题做出统一规定,造成了企业会计处理自行其是、税务处理依据不明的现象。笔者认为有必要对该项业务的税务及会计处理方法进行探讨。一、艺术品投资业务的会计确认和计量(一)艺术品投资的归属企业进行艺术品投资会形成相应的实体资产,对于该资产 As the art investment market continues to heat up, more and more enterprises are involved in the industry and the investment scale is also growing. As for the corporate art investment business, as the state has not yet made uniform provisions on the taxation and accounting issues related to it, it has led to the fact that the accounting treatment of enterprises is its own and the tax treatment is based on an unclear basis. I think it is necessary to discuss the business tax and accounting methods. First, the accounting of art investment business recognition and measurement (A) of the ownership of works of art investment in art investment will form the corresponding entity assets, the assets