国家税务总局关于拍卖行取得的拍卖收入征收增值税、营业税有关问题的通知
国税发〔1999〕40号Issued March 11, 1999
Departmental normative documentsNot legislation; may not create obligations or curtail rights.
据了解，由于拍卖行特殊的经营性质，对拍卖行取得的拍卖收入是征收增值税还是征收营业税，各地理解不一，执行中不尽一致。为了统一拍卖行的增值税、营业税政策，现就有关问题明确如下：
一、对拍卖行受托拍卖增值税应税货物，向买方收取的全部价款和价外费用，应当按照4%的征收率征收增值税。拍卖货物属免税货物范围的，经拍卖行所在地县级主管税务机关批准，可以免征增值税。
二、对拍卖行向委托方收取的手续费征收营业税。
Reproduced from the STA Policy and Regulations Library. Departmental normative documents are not legislation and rank below departmental rules, laws and administrative regulations. Where this electronic text differs from the officially published text, the official text governs.