4月15日，以“诚信开放发展”为主题的国际拍卖人高峰论坛在京举行。除了国内拍卖大佬外、苏富比北京、佳士得以及德国、日本、韩国拍卖行的代表均参加了此次论坛。大家的首要话题便是关税。关税问题之所以成为目前业内的一大话题，这不得不说起去年进口艺术品查税事件，其引起的风波给艺术品拍卖市场带来了震荡。进口艺术品关税之局如何破解，成为二十年后内地拍卖市场不得不面对的问题。

4月15日,In order to"Integrity open development"As the theme of the international auctioneer peak BBS held in Beijing.In addition to domestic auction bosses/Sotheby's in Beijing/Christie's, as well as Germany/Japan/South Korea's auction house representatives attended the BBS.Everyone's first topic is the tariff.关税The problem之所In order to成为目前业内的一大话题,It has to speak of imported art investigation last year events,The cause of storm brought art auction market volatility.Bureau of import tariffs for art how to crack,成为二十年后内地拍卖市场不得不面对的The problem.

　　嘉德、保利开辟香港拍场

嘉德/Poly Hong Kong field

　　从1992年中国文物艺术品拍卖的破冰之举起，中国艺术品拍卖市场开始了蹒跚学步，国内公司都在考虑如何将收藏的文物、艺术品卖到海外去。发展迅速的市场随即遇到回流问题，大宗和大件的艺术品入境需要征税，回流受到阻碍。由此，我们看到中国嘉德、北京保利出航开辟香港拍场，北京匡时也计划今年下半年在香港举行首场秋拍。

从1992年中国文物艺术品拍卖的破冰之举起,Chinese art auction market began a toddler,Domestic companies are considering how to collection of cultural relics/Art to sell to overseas.发展迅速的市场随即遇到回流The problem,大宗and大件的艺术品入境需要征税,Reflux was hampered.thus,We see China/Beijing open Hong Kong poly voyage,Beijing kuang shi also plan to hold the first autumn sales in Hong Kong in the second half of this year.

　　北京华辰拍卖董事长甘学军回忆，二十年前刚做拍卖时，初衷还是想把国内收藏的文物、艺术品以一个好价钱卖到海外去，没想到这一局面在两年后就变了。让甘学军等拍卖人士始料未及的是，国内市场发展得极为迅猛，“现存的文物开始不能满足国内收藏的需求，我们马上就到海外解决，需要回流。”

Beijing华辰拍卖董事长甘学军回忆,Twenty years ago when just do the auction,Original or want to put the collection of cultural relics in China/Art with a good price to sell to overseas,Didn't think this situation was changed two years later.Let GanXueJun wait auction is unexpected,Domestic market is developing very rapidly,"Existing began to can't meet the needs of domestic collection of cultural relics,We immediately to the overseas address,Need to return."

　　国内第一次大量海外回流是1995年嘉德秋拍上杨永德的齐白石专场，作品223件，拍卖总额达2111万元。“我们通过经济杠杆，使得文物回流成为可能，结束了一百多年来文物单向的流出国外的事实，这是艺术品市场的很正面的成果，”中国嘉德董事副总裁胡妍妍称。

国内第一次大量海外回流是1995年嘉德秋拍上杨永德的齐白石专场,223 pieces of works,Auctions totaling $21.11 million."We through the economic lever,That makes it possible to cultural relics reflux,Over one hundred cultural relics one-way abroad fact for many years,This is the art market is very positive results,"Director, vice President of Chinese Hu Yan yan said.

　　甘学军介绍，1995年海关制定的回流政策规定旅客自带自用物品进关，登记后可以复出境，“如今海关加大了执法力度，可是征税又客观上阻滞了回流的进程。这是国际化的进程，但是现实也是一种无奈，大宗和大件的回流受到阻碍，只有在香港拍卖，这是很现实的问题。”

甘学军介绍,1995 customs return policy formulated by the passenger cabin self-used articles were,After registration can exit,"Now the customs increased enforcement efforts,But tax and objectively block the reflow process.This is the process of internationalization,But the reality is also a kind of helpless,大宗and大件的Reflux was hampered,Only auction in Hong Kong,这是很现实的The problem."

　　关税之困下，中国嘉德、北京保利自去年秋拍以来便进军香港拍场。今年4月，他们更在香港举行第二场大拍。

关税之困下,China guardian/Beijing poly since last autumn it into Hong Kong.In April this year,They are held in Hong Kong the second big shot.

　　处于试水阶段，中国嘉德的香港拍卖分别交出了4.55亿港元、2.9亿港元的战绩，而保利香港的战果分别为5.2亿港元、6.45亿港元。尽管这与香港苏富比、香港佳士得的每一季拍卖20多亿的总成交额相比有差距，但中国嘉德、保利的海外扩张却为其既解决了关税之困，也有利于下一轮的国际化进程。

处于试水阶段,China's Hong Kong auction handed over hk $455 million, respectively/Hk $290 million,And poly Hong Kong record of hk $520 million, respectively/Hk $645 million.Although this with sotheby's Hong Kong/Every quarter auction at Christie's in Hong Kong more than 20 gap compared with the total amount,But Chinese/Poly's overseas expansion, both for its solve the tariffs,But also to the next round of internationalization.

　　观点

观点

　　“进军”香港有效利用境外资源

"To enter the"The effective use of foreign resources in Hong Kong

　　内地拍卖的古画、瓷器、当代艺术，其中回流成为重要货源。内地市场的发展依赖于收藏总量的高涨，而高质量、传承有出处、价格合理的拍品大都在境外，内地藏品都是近期购买，价格高。正如乌利·希克所说，买得好不如买得早，境外拍品要么是世家传承，要么是低价购入，这使得境外藏家对于上拍拍品估价、成交都显得游刃有余。但对于这部分优质的海外回流拍品却有高达近30%的税费，对于买家和拍卖公司来说都难以消化，进军香港则能有效利用境外资源，优化拍卖公司资产配置。

内地拍卖的古画/porcelain/Contemporary art,Reflux become important sources.The development of the mainland market depends on the total collection,With high quality/Inheritance is the source/Reasonable price of the items are mostly outside the country,Collection on the mainland is a recent purchase,The price is high.As uri, heathcliff, said,Buy buy early is better than well,Overseas sale is either family inheritance,Either too cheaply,This makes foreign collectors for valuation on items/Clinch a deal is.But for this part of the quality of overseas backflow items are up to almost 30% of taxes and fees,对于买家and拍卖公司来说都难In order to消化,To enter Hong Kong, can effective use of foreign resources,Optimize the auction company asset allocation.

　　□龚继遂（中央美院特聘教授、艺术市场研究专家）

□龚继遂(The central academy of distinguished professor/Art market research experts)

　　华辰内地试水保税拍卖

华辰内地试水bonded拍卖

　　关税困扰下，不是所有的内地拍行都选择出航香港。甘学军从最初参与中国嘉德的创业到北京华辰掌门人，目前也在开辟除北京之外的战场，厦门便是他的目标。在这里，他希望能建成一个艺术品金融中心，将涉及拍卖、画廊、保险、运输、代理公司等艺术品交易环节的各种公司。而其第一战便选择了举行保税拍卖。

关税困扰下,Is not a所有的内地拍行都选择出航香港.GanXueJun from initial participation of Chinese entrepreneurship to Beijing huachen head,Is now in the open battlefield besides Beijing,Xiamen is his goal.here,He hopes to build an art financial center,Will be involved in the auction/The gallery/insurance/transport/Art trade agency etc.) of various companies.And the first world war I then chose to hold an auction of the bonded.

　　4月21日，北京华辰拍卖公司在厦门象屿保税物流区举行中国首届西洋艺术品保税拍卖。300余件艺术品定位在鉴赏和实用价值兼具，涵盖家具、银器、版画、油画等多个门类，估价从一两万至最贵的200万。其中版画部分包括安迪·沃霍尔1981年在丝网印基础上附钻石粉工艺所作的《神话米奇》、毕加索的《四个裸女》《坐着的女人》等作品。

4月21日,Beijing huachen auctions company located in xiamen xiangyu bonded logistics zone held China's first western art auction bonded.300余件艺术品定位在鉴赏and实用价值兼具,Cover furniture/The silver/prints/Oil painting, and other departments,From the common and the most expensive 2 million valuation.Print part including Andy warhol in 1981 based on screen printing with diamond powder process[Myth mickey]/Picasso's[Four naked women][A woman sitting there]Such as work.

　　尽管这场试水拍卖成交率仅为23%，总成交金额不足千万，但甘学军还是认为，这是成功的尝试。他们希望让这种形式实现常态化，把更多国外艺术品或海外回流艺术品介绍给中国的藏家，填补这一古董艺术品门类需求上的缺失，“面对艺术品进出口管理、监督管理加强的情况，中国嘉德、保利采取的是走出去，而我们要做的是引进来。”

尽管这场试水拍卖成交率仅为23%,The total turnover of less than ten million,But GanXueJun still think,This is a successful attempt.They want to make this form to achieve normalized,To introduce more art abroad or overseas repatriated artworks to the collectors in China,Fill this antique art classes, the lack of demand,"In the face of art import and export management/Strengthen supervision and management,China guardian/Poly is going out,And we need to do is introduce."

　　不过值得注意的是，无论是保税拍卖还是出航香港拍卖，对于买家来说关税问题却始终难以得到解决。类似在厦门的保税拍卖，所推拍品均具鉴赏和实用价值，而为了实现实用价值，买家势必要将其带出保税区（注：带出保税区需关税），由此保税拍卖变成了一个噱头。

不过值得note意的是,Both bonded Hong Kong auction auction or voyage,对于买家来说关税The problem却始终难In order to得到解决.Similar in xiamen bonded of the auction,所推拍品均具鉴赏and实用价值,And in order to realize the practical value,Buyer will inevitably will bring out the bonded area(note:Out of the bonded area need to tariffs),The bonded auction becomes a stunt.

　　类似转战香港拍卖对于买家来说依然难以解决将拍品带回内地的问题。为此，拍卖界人士都希望从顶层设计上为此松绑。苏富比（北京）有限公司总裁温桂华说，改革开放后回流文物成为各家拍卖公司的重要来源，但目前各家拍卖行深受关税困扰，阻碍了许多重要作品进来，而高昂的关税则和北京市打造国际艺术中心产生了矛盾。

类似转战香港拍卖对于买家来说依然难In order to解决将拍品带回内地的The problem.To do this,Auction world people all want to relax from the top-level design.Sotheby's(Beijing)Co., LTD. President WenGuiHua said,After the reform and opening to the outside reflux cultural relics auction company becomes the important source,But now each auction house by tariffs,Prevented in many important works,而高昂的关税则andBeijing市打造国际艺术中心产生了矛盾.

　　观点

观点

　　拍卖二十年海外回流文物10万多件

拍卖二十年海外回流文物10万多件

　　自1992年中国恢复文物艺术品拍卖市场以来，通过拍卖途径回流中国的文物数量大增，众多长期在海外漂泊的国宝级作品开始被国内各大博物馆购藏。此前，中国商务部流通业发展司、国家文物局博物馆与社会司、中国拍卖行业协会联合发布的年报显示，据不完全统计，20年来，通过拍卖业回流中国的文物高达10多万件，其中仅故宫博物院、国家博物馆、首都博物馆、上海博物馆现存的国宝级文物中就有30多件经由拍卖途径回流中国。

自1992年中国恢复文物艺术品拍卖市场In order to来,Through the auction way return number of cultural relics in China,Many long-term national roaming abroad for hidden works begin to be domestic each big museum.after,China's ministry of commerce circulation industry development/State administration of cultural heritage museums and social division/China's auction industry association jointly issued the annual report,According to incomplete statistics,For twenty years,Through the backflow of the auctioning industry as high as more than 10 Chinese cultural relics,Only the national Palace Museum/The national museum/The capital museum/Existing national cultural relics of the Shanghai museum has more than 30 pieces by auction way to return to China.

　　□资料依照《2011中国文物艺术品拍卖市场统计年报》

□资料依照[Chinese cultural art auction market statistics annual report 2011]

　　【名词解释】

[Noun explanation]

　　艺术品进口税

艺术品进口税

　　在我国，艺术品被列为进口商品的第21类，与奢侈品列为一类，艺术品进口时需申报缴纳进口关税和进口环节增值税。其中古董艺术品适用税率为0、与我国签订优惠贸易国的国家，艺术品原作的进口税率为12%（2012年降至6%，暂行一年，目前原定一年的关税下调已经到期，新的关税税率政策还未出台），复制品的税率为14%，没有与我国签订优惠贸易协定的国家，艺术品进口关税为50%；复制艺术品适用税率为14%，进口环节增值税税率为17%。而在实际交易中，艺术品消费还要承担消费税、营业税等多种税费，即使采用12%的进口税率，艺术品进口的综合税率往往也超过了30%。

在我国,Art of imported goods are classified as class 21,Classified and luxury goods,艺术品进口时需申报缴纳进口关税and进口环节增值税.The antique art applicable tax rate is 0/With our country signed preferential trading nation country,Art of the original import tax rate of 12%(Fell to 6% in 2012,Provisional for one year,At present due to tariff cut expired a year,The new tariff policy has not yet come),Copy the rate of 14%,No sign preferential trade agreements with our country,Art import tariffs of 50%;Copying art applicable tax rate of 14%,Import link value-added tax rate is 17%.But in actual transactions,Art consumption but also bear the consumption tax/Business tax and other taxes and fees,Even with 12% import tariff rate,Art imported composite tax rate is often more than 30%.

　　文化保税区

文化bonded区

　　指经国家海关批准，在其海港、机场或其他地点设立的允许外国货物不办理进出口手续即可连续长期储存的区域。保税区具有进出口加工、国际贸易、保税仓储、商品展示等功能，享有“免证、免税、保税”政策，实行“境内关外”运作方式，是对外开放程度最高、运作机制最便捷、政策最优惠的经济区域。

指经国家海关批准,In the harbor/Airport or other location set up does not allow foreign goods import and export formalities can be continuous long-term storage area.Free trade zone has the import and export processing/The international trade/The bonded warehouse/Commodity exhibition, etc,enjoy"Free card/Duty free/bonded"policy,implement"Within the territory of the commissioner"works,The highest degree of opening to the outside world/Operation mechanism is the most convenient/Policy is the most favorable economic region.

　　保税拍卖

bonded拍卖

　　海关监管下在文化保税区内进行储存及拍卖业务，可以暂缓缴纳各种进口税费。但如果国际买家拍得物品，要取走则要根据各个国家各自的关税管理办法进行交纳进口税费。如果内地买家在此购买海外回流艺术品，则在交易成功后依然要交纳各种进口税费。

海关监管下在文化bonded区内进行储存及拍卖业务,Can delay pay each kind of import taxes.But if the buyer have to items,Take it according to each country pay for tariff measures for the administration of import taxes.If mainland buyers in the purchase overseas repatriated artworks,In trading after the success still pay all import taxes.