3.21.2012

台灣藝術品交易稅制之檢討



本文摘錄自本協會附設台北藝術產經研究室與東華大學侯介澤教授合作發表「台灣藝術品移轉稅制與視覺藝術產業國際競爭力之關係及比較研究」報告,針對現行藝術品交易課稅機制進行研究並提出建議方案及可行性評估。
  / 黃詩穎


The Examination of the Tax Regulations for Artwork Transaction in Taiwan

As an abstract from a monograph titled as “The Relationship between Artwork Transfer Tax Regulations and International Competitiveness of Visual Art Industry in Taiwan” co-published by TAGA Taipei Art Economy Research Centre and Prof. Tony Chieh-Tse Hou of National Dong Hwa University, this essay aims to explore the current tax regulationsfor artwork transactions and thereby provide suggestions on reform plans and an evaluation on the applicability of such plans. Writer  / Sophie Huang


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