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画廊业弱势造成当今中国艺术品市场混乱无序,而这背后有国家相关艺术税法缺失或不足的原因。从完善艺术税法的途径解决当前中国画廊业困境,其一在于完善艺术品捐赠税法,扶持非营利艺术机构。其二在于改变艺术品一、二级市场税收政策中的不合理之处,同时,针对艺术家的私下交易行为采取切实有效的执法手段。
The weakness of the gallery industry has caused the chaotic and disorderly market of Chinese art today, which is behind the absence or deficiency of the state-related art tax law. One of the ways to improve the dilemma of the current Chinese gallery industry is to improve the donation tax of works of art, and to support the non-profit art institutions. The other is to change the irrationality of the tax policies on the primary and secondary markets of art. At the same time, we should take effective measures against the private transactions of artists.