"Individuals who auction calligraphy, paintings, manuscripts and literary works shall pay personal income tax at the rate of 20% according to the items obtained from the' remuneration'."
The specific calculation method is that the income obtained by auctioning the original or copy of the manuscript of the author's own written work is taxable income, and the balance of the transfer income after deducting 800 yuan (the transfer income is less than 4,000 yuan) or 20% (the transfer income is more than 4,000 yuan) is still subject to the personal income tax rate of 20%.
If a citizen auctions his own calligraphy and painting, making a profit of 6.5438+0 million yuan, then the tax he needs to pay is: (10000-10000× 20% )× 20% =1600 yuan.
Extended data
Business guidelines for the collection of personal income tax on personal auction proceeds;
Rule number two These Guidelines apply to taxable income obtained by individuals (or institutions) through entrusting domestic auction units to transfer private property. Taxable income obtained by an individual resident who entrusts an overseas auction institution to auction private property shall fulfill the obligation to declare and pay taxes in accordance with the requirements of the Measures for Self-declaration of Individual Income Tax (Trial).
The above-mentioned private property refers to all personal property such as calligraphy and painting, porcelain, jade, jewelry, stamp products, coins, ancient books, antiques, patents, non-patented technologies and trademark rights.
These guidelines are not applicable to the auction income of private real estate, which is collected by the tax authorities themselves or entrusted by other administrative departments to collect taxes.
Rule three. Individuals who obtain taxable income by auctioning private property shall pay personal income tax according to law; The individual who obtains the income is the taxpayer of personal income tax, and the auction unit is the withholding agent of personal income tax.
Taxpayers shall not refuse the auction unit to fulfill the obligation of withholding and remitting individual income tax. If there is a dispute between the taxpayer and the auction unit on withholding and remitting individual income tax, the taxpayer may submit it to the competent tax authorities for examination.
Guangzhou Municipal Taxation Bureau-Guidelines on Printing and Distributing Individual Income Tax for Individuals Obtaining Auction Income