10.23.2012

自由港:藝術市場全球化風潮下的新景觀

在今年四月北京查稅門風波之後,引起一連串藝術品稅制的評論與探討,北京政府轉而構思自由港計劃,力圖撼動香港藝術交易中心的地位。的確,在藝術品市場逐漸全球化之下,世界正醞釀著對大規模倉儲公司需求的渴望,而自由港也應運而生,它同時被稱作是保稅倉庫,不僅提供收藏家存放藏品,也提供藝術品在等待交易的過程中可以在最佳的條件之下被保管存放。目前全球主要提供廣大的倉儲服務以及針對藝術品等藝術交易有所優惠的自由港仍以瑞士的日內瓦自由港與亞洲新加坡自由港為主。它們皆屬24小時營業的自由貿易區,基本上,除非國家單位或海關要求,對於客戶的資料都絕對保密,客戶也無須繳付進口稅、關稅亦或是消費稅,而在自由港區內作藝術品交易也無須對任一國家繳交交易稅,直至買主亦或藏家將藏品移出自由港便須向藏品所在地之國家繳交稅金。對於存放的藏品或相關文件也無須申報任何資料或填寫入關文件。此外,他們也提供藝術藏品系列性的相關服務,包括修復、裝裱、估價、認證、保險,甚至是倉庫的溫度、溼度控管等等。種種誘因,尤其藏品能夠被確保安全以及稅收優惠都對各方面人士有著相當大的吸引力。
                                                                         
                                                                                <全文刊登於
台北藝術論壇電子報2012VOL.20產業趨勢>

Freeport—a New Landscape Created by Globalized Arts Market

A series of discussions has broken out in the wake of the Tax Audit Incident in Beijing this past April, which led the Beijing government to seriously consider the possibility of executing the Freeport project, so as to cushion the dominant power of Hong Kong, which has helmed the business of art trade for past decade. Indeed, as the market of artwork has seen a globalizing trend, the globe is crying with desire for large-scale storage firms, to which free ports seem to be the answer, as they provide collectors a regular place to store collections and serve as storage rooms with optimal conditions for artworks waiting to be traded, hence nicknamed as “bonded warehouse”. Currently Geneva Freeport and Singapore Freeport both lead the business in free ports, providing excellent storage service and good bargains for artwork trading. Both are in 24/7 free trade area, keeping confidential anything pertaining the clients except when demanded by Customs or governments to give information, and exempting clients of import tax, tariffs or consumption tax, or even trade tax when they are having transactions over artworks. Buyers or collectors need neither issue reporting or submit documents of any kind, nor pay tax unless the collected works at their hands are moved out of free ports. Besides, free ports render a series of services, including storage, framing, estimations, authentication, insurance and even the maintenance of temperature and humidity of the warehouse. The abovementioned incentives, especially the guaranteed safety for collections and tax incentives, attract people with passion in artwork collection immensely.
                                                                                                      < Click for full article in the current issue > 

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