本届拍卖季的联合举办，是京津协同发展在文化领域的又一重要实践，期待通过诚信筑基与消费发力， 共同推动文物艺术品的创新传承与活化利用，为区域文化繁荣与经济发展注入新动能。其成功举办离不 开政府政策的精准导航、企业智慧的核心驱动以及社会力量的广泛参与。 由北京拍卖协会、天津市拍卖行业协会共同主办的"诚信筑基消费发力"——2025金秋文物艺术品拍卖季 （以下简称"拍卖季"）活动于2025年11月至12月举行。拍卖季活动是2025北京·中国文物国际博览会重 要活动板块之一，标志着其在文物艺术品拍卖领域的深远影响与成熟魅力。 本次拍卖季旨在进一步彰显京津冀地区深厚的文化艺术底蕴与强大凝聚力，通过普及收藏文化、拓展多 元传播渠道，为广大收藏与投资爱好者打造一场艺术盛宴。活动期间，将依托京津两地拍卖协会官网、 微信公众号及北京商报典藏艺术周刊等平台，全方位发布最新预展信息、拍卖动态及行业资讯。同时， 北京拍卖协会与易拍全球同步设立线上"2025金秋文物艺术品拍卖季"专题页面，实现线上线下联动展示 与交易，多维度激发文物艺术品消费市场活力。各参与企业也将结合自身特色，积极创新消费场景，优 化服务体验，进一步释放艺术市场的消费 ...

Core Insights - The Chinese auction market for cultural relics and artworks is experiencing a significant downturn, with total auction hammer prices dropping to 18.354 billion yuan in 2024, a decrease of 35.38% year-on-year [2] - The market is undergoing a structural adjustment, with online auctions becoming more normalized and accounting for 9.27% of the total auction revenue [4][5] Auction Performance - The total number of auction transactions in 2024 was 307,100, reflecting a 10.35% decrease from the previous year [2] - The average price of auctioned items fell from 82,900 yuan to 59,800 yuan [4] Online Auction Trends - Pure online auctions featured 385,091 items, with 144,049 items sold, indicating a growing trend towards online platforms [5] - Items sold for under 100,000 yuan accounted for 90.28% of total transactions, marking a 0.5 percentage point increase [4] Category Adjustments - Significant declines were noted in categories such as philately and contemporary art, with hammer prices dropping over 50% [6] - The only category to show growth was porcelain and miscellaneous items, which increased by 1.10% [6] High-Value Items - The number of items sold for over 10 million yuan decreased to 92, down from 227 the previous year [8] Market Share Dynamics - The Beijing auction market's share fell to 58.33%, a decrease of 9.61 percentage points, while Shanghai, Hangzhou, and Guangzhou saw increases in their market shares [10] Revenue and Profitability - The main business revenue for the auction industry fell to 1.78 billion yuan, down from 2.121 billion yuan, with a profit margin of 3.35% [13] - The top five auction companies accounted for 54.45% of the market share, with a total transaction amount of 5.45 billion yuan [12] Global Positioning - China's auction market for cultural relics and artworks ranked second globally, with a total transaction amount of 27.902 billion yuan, down from 42.757 billion yuan [15] International Market Performance - The overseas auction market for Chinese cultural relics and artworks generated 7.026 billion yuan, a decline of 31.56% year-on-year, marking the lowest since 2010 [17] - Porcelain and miscellaneous items accounted for 51.39% of the total overseas transaction amount [19]

Core Insights - The Shanghai International Import Expo (CIIE) has established a dedicated section for cultural relics and artworks, which has been held for five consecutive years since its inception in 2021, resulting in a total of 190 items sold and a transaction volume of 2.25 billion yuan, highlighting its role as a significant platform for promoting high-quality cultural trade in China [1][2] Group 1 - The cultural relics and artworks section of the CIIE has attracted over 60 cultural institutions from more than 20 countries and regions, including renowned auction houses like Christie's, Sotheby's, and Phillips, facilitating the transformation of artworks from "exhibits" to "commodities" [1] - The section serves as a key vehicle for the implementation of the "five tax exemptions" policy, leveraging the cross-border trade facilitation and cultural service innovation mechanisms of the Shanghai Free Trade Zone [1] - The chairman of Shanghai Free Trade Zone International Cultural Investment Development Co., Ltd. stated that institutional innovation and customs facilitation policies are driving more overseas art institutions to explore the Chinese market, positioning Shanghai as an efficient "gateway" for international cultural relics and artworks entering China [1] Group 2 - The "2025 Shanghai Free Trade Zone Cultural Industry Blue Book" was released during the forum, indicating that the value of cultural and artistic goods entering and exiting the Shanghai Free Trade Zone in 2024 is projected to be 7.286 billion yuan, accounting for 73.2% of the total in Shanghai [2]

Core Insights - The "2025 China·PanjiaYuan CITY Auction Season" event was officially launched in Beijing, marking a significant step in cultural and artistic display and exchange in the PanjiaYuan area [1][3] - The event aims to stimulate regional consumption potential and enhance market vitality by creating a unique auction model that integrates cultural heritage, art appreciation, and consumer experience [3][4] Group 1 - The PanjiaYuan area is recognized as an important landmark for cultural memory in Beijing, and the event is a key initiative to promote the development of the cultural industry [3] - The theme "CITY Auction Season" reflects the diverse consumer experiences and trendy attributes of the PanjiaYuan area, aligning with the current trends in auction transactions [3] - The Beijing Auction Association plans to collaborate with various sectors to promote the development of the cultural relics and art market, contributing to the prosperity of the capital's cultural industry [3] Group 2 - The event is part of the construction of a "wall-less museum" in PanjiaYuan, focusing on the protection and utilization of cultural resources and innovative urban cultural governance [4] - A series of cultural activities, including art exhibitions, auctions, and cultural lectures, will be held during the 2025 China·PanjiaYuan CITY Auction Season, providing a vibrant cultural experience for citizens and tourists [4]

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].