12366甬税有声｜购入艺术品在持有期间计提的折旧可以在企业所得税税前扣除吗？

Core Viewpoint - The article discusses the tax implications for companies purchasing art and the requirements for paying stamp duty on contracts, emphasizing compliance with tax regulations to avoid penalties [4][11][15]. Group 1: Tax Treatment of Art Purchases - Companies purchasing art for collection or display cannot deduct depreciation for tax purposes as these assets are treated as investment assets [4][5]. - The tax treatment is governed by the announcement from the National Taxation Bureau, which specifies that depreciation and amortization expenses for art cannot be deducted during the holding period [5]. Group 2: Stamp Duty Regulations - Companies must pay stamp duty on documents that establish a sales relationship, even if no formal contract is signed [11][12]. - The stamp duty is calculated based on the amount stated in the contract, and any discrepancies between the contract amount and the actual settlement amount require adjustments and potential additional payments [15][17]. - Non-compliance with stamp duty regulations can lead to penalties, including back taxes and interest, as well as a downgrade in tax credit ratings [17][18]. Group 3: Tax Incentives for Small Enterprises - Small and micro enterprises can benefit from a 50% reduction in stamp duty from 2023 to 2027, provided they maintain an A-level tax credit rating, which also grants access to expedited processing [19].