立院通過文獎條例修法 藝品拍賣所得改分離課稅-Taiwan New Tax Benefits for Art Auctions

2021-05-01 02:06 經濟日報 

Taiwan’s Parliament passed a new amendment granting a special withholding tax regime for artifact auctions. Pursuant to the new tax legislation, the incomes tax for artifacts transactions processed through an auction taken place in Taiwan will be 1.2% of the price sold, which has decreased 50% as for present transaction. This special tax legislation is to promote Taiwan as a center of Asian artifact auction center.

新聞摘要

  1. 為推動台灣成為亞洲藝術品拍賣中心,立法院院會4/30三讀修正通過《文化藝術獎助及促進條例》,未來藝術品拍賣所得不再歸課綜所稅,而是依單一稅率20%分離課稅,透過利潤率換算後,每筆藝術品拍賣所得,將依落槌價2%單獨課稅
  2. 財政部賦稅署表示,藝術品拍賣所得,在現行的稅制下,會歸類在綜所稅當中的「財產交易所得」,也就是跟各類所得合計後,依5%至40%累進稅率課稅;再加上財政部過去函釋,藝術品拍賣收入,依6%利潤率計算所得,換算之下,原制可適用的實質稅率約為3%2.4%

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