In terms of value-added tax, according to Article 4 of the Regulations for the Implementation of the Copyright Law of the People's Republic of China, works of fine arts and architecture: works of fine arts refer to aesthetic plane or three-dimensional plastic arts works such as paintings, calligraphy and sculptures, which are formed by lines, colors or other means. Therefore, calligraphy and painting works also have copyright. According to the provisions of Annex 3 of the Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Comprehensively Pushing Forward the Pilot Project of Changing Business Tax to VAT (Caishui [2016] No.36), individuals are exempted from VAT when transferring their copyrights.

In terms of personal income, Article 6 (2) of the Regulations for the Implementation of the Individual Income Tax Law refers to the income from personal services, including design, decoration, installation, drawing, testing, medical treatment, law, accounting, consulting, giving lectures, translation, peer review, painting and calligraphy, sculpture, film and television, audio recording, video recording, performance, performance. That is, individuals should provide painting and calligraphy services in accordance with? Labor remuneration? Personal income tax is paid on the income. But auctioning paintings and calligraphy works is different. Guo Shui Fa [2007] No.38 stipulates that an individual auctioning other properties (including calligraphy and painting, porcelain, jade, jewelry, stamp products, coins, ancient books, antiques, etc.) except the original value of the property and reasonable expenses shall be the taxable income. Income from property transfer? Personal income tax is paid at the rate of 20% for the project. Therefore, under the auction mode, calligraphy and painting are sold. Income from property transfer? Individual income tax is levied on tax items.