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
- 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。
- 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%到2.4%。
