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蓝色柳林财税室·2025-08-16 00:34

Core Viewpoint - The article discusses the tax treatment of cultural relics and artworks purchased by enterprises, emphasizing that these assets can be treated as investment assets but cannot deduct depreciation or amortization expenses for tax purposes [12][13][14]. Tax Treatment of Cultural Relics and Artworks - Enterprises can classify purchased cultural relics and artworks as investment assets for tax purposes if they are used for collection, display, or value preservation [12][13]. - Depreciation and amortization expenses for these assets are not deductible during the holding period [14]. Tax Deduction Conditions - Tax deductions are permitted when enterprises transfer or dispose of investment assets, allowing the cost of the investment asset to be deducted [15]. Auction Process and Tax Implications - Auction houses must issue non-taxable VAT invoices for the sale of cultural relics and artworks, and the corresponding sales price is not included in the auction house's taxable income [16]. - Auction houses are required to retain specific documentation for verification, including images of auction items, contracts, and tax-related documents [17]. Personal Auction Tax Regulations - Individuals auctioning cultural relics and artworks are subject to "property transfer income" tax, which allows for the deduction of the original value of the property when calculating taxable income [19]. - The original value of the property is defined based on various acquisition methods, including purchase price, auction price, and related taxes [21]. Policy References - The article references several tax regulations, including the announcement by the State Taxation Administration regarding the management of personal auction income [22].