What are the import duties on Chinese art

According to the current tax system, works of art are classified as the 21st category of imported goods, and the same category as luxury goods, and the import of artworks is subject to the declaration and payment of import duties and import value-added tax, and the tax rate of 0-14% is applied according to the different types of artworks.

In addition to value-added tax, the entry of art usually involves consumption tax, business tax and other taxes, and the final comprehensive tax rate calculated by industry insiders will reach more than 30%. In 2012, the Customs Tariff Commission reduced the import tariff rate on some works of art from 12% to 6%.

There are five ways to buy art overseas to avoid taxes.

The tax cost of buying art from overseas is very high, so it is very important to avoid taxes reasonably. So, is there a way to avoid taxes when buying art from overseas? What are the common reasonable tax avoidance methods?

There are many ways to avoid taxes by purchasing art from overseas, but there are five main ways to avoid taxes commonly used and legal, among which storing in domestic art bonded warehouses is the best choice.

First of all, according to Article 57 of the Regulations of the People's Republic of China on Import and Export Tariffs, "articles imported for personal use within the amount specified by the General Administration of Customs shall be exempted from import tax." "At present, the customs on the value of private artwork is still relatively vague, different regions of the customs in terms of law enforcement principles, scales, restrictions on the number of customs clearance, etc., generally speaking, each person can only bring 8 or 10 pieces.

Secondly, if the collector buys the art as a long-term investment in the company, the huge VAT can be deducted from the company's production and operation, and the customs duty will be transferred to the company's costs. Thirdly, if you do not want to bring back the art purchased from overseas, you can also keep the art in Hong Kong, China, and ship it back to the mainland after the mainland's tax policy changes. Fourth, after paying the deposit, the artwork purchased from overseas should be filled in with the "temporary import and export goods" at the time of customs declaration, so that the tax can not be paid temporarily, but the artwork must be re-exported within the specified time.

However, industry experts believe that although the above four methods can reasonably avoid taxes, the best way at present is to store art from overseas in domestic art bonded warehouses. It is understood that so far, Beijing, Shanghai, Xiamen, Chengdu has built a bonded warehouse for art, if the overseas purchased art in the bonded warehouse, not only do not need to pay tax, but also some art bonded warehouses can also provide permanent storage services. For example, some time ago, the Ming Chenghua "Doucai Chicken Bowl Cup" bought by Shanghai collector Liu Yiqian for 100 million Hong Kong dollars, which was stored in the art warehouse on the west bank of Shanghai for preservation, saving more than 40 million yuan in taxes and fees.

Under the current tax system, works of art are classified as 21st category of imported goods, along with luxury goods. When importing artworks, it is necessary to declare and pay import duties and import value-added tax, and the tax rate of 0-14% is applied according to the different types of artworks. In 2012, the Customs Tariff Commission reduced the import tariff rate on some works of art from 12% to 6%.

Import country, customs code.

Product name, material, etc.), these two things to determine the customs import tariff and supervision.

The current export tariffs of Chinese handicrafts depend on whether you are exporting to the first country

In order to further control the export of high energy consumption, high pollution and resource products, increase the import of energy, resource products and key components, and promote the best balance, the ninth plenary meeting of the Customs Tariff Commission was deliberated and approved, and reported for approval, since June 1, 2007, China will adjust the import and export tariff rates of some commodities.

The adjustment will impose additional export duties on 142 items. The focus is on further imposing 5-10% export tariffs on more than 80 steel products, mainly including carbon steel wires, plates, profiles and other steel products. In addition, the tax rate on steel billets, ingots, pig iron, and other steel primary products, which were already subject to export tariffs last year, will be increased from 10% to 15%.

This is a further macro-control measure for steel products with overcapacity and rapid export growth after the export tax rebate for these steel products was cancelled in April this year and the export tax rebate for more than 70 other steel products was greatly reduced. In addition, a 10% export tariff will be imposed on natural graphite, rare earth metals, refined lead, dysprosium oxide, terbium oxide and some non-ferrous metal scrap and scrap materials; Ammonium metatungstate, molybdenum oxide, ammonium molybdate, sodium molybdate, magnesite, burnt magnesia and other products will be subject to export tariffs of 5-15%. increase export tariffs on raw metals such as nickel, chromium, tungsten, manganese, molybdenum and rare earth metals from the current 10% to 15%; Increase export tariffs on coal tar, some ferroalloys, unwrought zinc, fluorite and non-softwood chips from the current 5-10% to 10-15%.

At the same time, in order to encourage imports and promote the best balance, a lower provisional tax rate will be implemented on 209 imported goods. Among them, the provisional import tax rate of resource products such as coal, cork and fuel oil is 0-3%; The provisional import tax rate for key parts such as drain pumps, seals, bearings and valves, compressors and parts for air conditioners and refrigerators, construction machinery parts, camera parts, TV parts, video camera lenses and other key parts is 2-6%.

In order to enrich the market and promote consumption, the provisional import tax rate of some daily necessities related to people's lives has been lowered, mainly including baby food, kitchen cooking utensils, tableware, food processing machines, vision correction lenses, building materials, decorative ceramics, household appliances, etc., and the provisional import tax rate is 6-17%.

Importing countries are exempted from customs duties by an average of 5%.

Tax-related treatment of auctioned calligraphy and paintings.

1) Handling of value-added tax and business tax.

For auction houses or auction companies to auction value-added tax taxable goods, all the price and off-price fees charged to the buyer shall be levied VAT at the rate of 3, and the calligraphy and paintings created by the artist who entrust the auction house to auction them can be exempted from VAT with the approval of the competent tax authority at the county level where the auction house is located. A business tax is levied on the handling fees charged by the auction house to the consignor.

2) Treatment of individual income tax.

1. The auction of painters' calligraphy and paintings is subject to tax items and tax rates.

The income obtained by the author from the auction of the original or photocopy of the manuscript of his own literary works shall be the taxable income after deducting the transfer income of 800 yuan ** and the income of less than 4,000 yuan or 20% of the income of more than 4,000 yuan, and the individual income tax shall be paid at a rate of 20% according to the income item of "royalties".

Therefore, the auction of the original or copy of the manuscript of the written work is different from the auction of other property, and the individual income tax shall be levied according to the income item of "royalties".

2. In the case of individual auction of other property other than the original manuscript and photocopy of the written work, the balance of the transfer income after deducting the original value of the property and reasonable expenses shall be the taxable income, and the individual income tax shall be paid at a rate of 20% according to the item of "income from property transfer". 3. Auction calligraphy and paintings can be deducted before tax with legal and valid certificates.

You don't need to pay taxes, such as ancestral calligraphy and paintings, which are placed at home, and the value cannot be judged, and of course no one will come to collect taxes from you. And if you buy someone else's, you have already paid taxes when you buy it, and you will also pay taxes if you sell it.