潘家园街道工委书记陈文刚表示，潘家园作为承载京城文化记忆的重要地标，始终致力于让优秀传统文 化"活"起来、"火"起来。此次活动正是潘家园推动文化产业发展的重要举措，旨在激发地区消费潜力， 提振市场活力，打造集文化传承、艺术鉴赏、消费体验于一体的特色拍卖业态模式。 北京拍卖协会会长姚光锋表示，拍卖行业在文化传承与市场活力连接中具有重要作用。"CITY拍购 季"这一活动主题充分展现了潘家园地区的多元消费体验和潮流属性，与当下拍卖交易的发展态势十分 契合，是文化消费体验上的一大创新。 9月17日，由朝阳区潘家园街道工委、办事处主办，北京拍卖协会等单位支持的"国潮新生·典藏未 来"2025中国·潘家园CITY拍购季活动在北京古玩城正式启动。"北京拍卖协会拍品展示中心003号"在现 场正式揭牌，该展示中心由北京拍卖协会、潘家园街道办事处、中国·潘家园文化产业联盟共建，标志 着潘家园地区在文化艺术品展示交流领域迈出全新的一步。 他提出，拍卖交易要拥抱每个行业，让公开、公平、公正、诚实信用的交易方式深入人心，北京拍卖协 会将与各界合作，共同推动文物艺术品市场的发展，为首都文化产业的繁荣贡献力量。 数据发布环节，北京拍卖协会 ...

Core Viewpoint - The article discusses the tax treatment of cultural relics and artworks purchased by enterprises, emphasizing that these assets are treated as investment assets and cannot be depreciated or amortized for tax deductions during the holding period [5][6]. Group 1: Tax Treatment of Cultural Relics and Artworks - Enterprises can treat purchased cultural relics and artworks as investment assets for tax purposes, but depreciation and amortization expenses during the holding period are not deductible [5][6]. - Upon transfer or disposal of investment assets, the cost of the investment asset is allowed to be deducted [7]. Group 2: Auction Process and Tax Implications - Auction houses, when entrusted to auction cultural relics and artworks, can issue a non-taxable VAT invoice to the buyer for the auction proceeds, which will not be included in the auction house's taxable income [8]. - Auction houses must retain certain documentation for verification, including images of auction items, contracts, confirmation of auction transactions, identification of both parties, and tax-related documents [9]. Group 3: Personal Auction of Cultural Relics and Artworks - Personal auction of cultural relics and artworks falls under the "property transfer income" tax category, allowing taxpayers to deduct the original value of the property when calculating taxable income [11]. - The original value of the property is defined as the price at which the seller acquired the auction item, based on valid documentation [12].