文物艺术品拍卖中的佣金问题研究——以苏富比和佳士得为例

Researches on the Commission and Premium of the Artworks Auction

佣金是拍卖行为中买方和卖方的主要成本,同时是拍卖行的主要收入。本文主要探讨拍卖行业中存在的佣金竞争问题,并在此基础上对拍卖中佣金概念的界定、佣金在法律中的规定和地位、佣金在委托人和竞买人主要成本构成以及对交易双方的影响等问题进行研究,再进而探讨以佣金和增值税为基础的买方支付的买价和卖方获得的销售价的计算问题。最后从国际艺术品拍卖的佣金支付规则中思索规范佣金竞争的可行性途径。

Commission and premium constitute the main cost of the buyer and the seller in the process of the auction.Meanwhile,they also form the major income source of the auction house.This article mainly discusses the competition of the commission and premium in the auction industry by making a full analysis on the conception and the boundary of the premium and commission,the regulations and laws of commission and premium,the main cost structure of the principal and the bidder,and its effect on the both sides.Moreover,it discusses the calculation on the buyer＇s price and the vendor＇s price on the ground of the premium,commission and VAT.It also provides feasible methods to standardize the commission competition from the payment rules of the international art auction house.