中國(guó)流失海外文物如何回家？買(mǎi)？要？搶?zhuān)?/title> <meta name="keywords" content="文物藝術(shù)品文物市場(chǎng) 流失海外文物部門(mén) 文物拍賣(mài) 萬(wàn)捷伯遠(yuǎn)帖資料圖門(mén)檻虎鎣" /> <meta name="description" content="中新網(wǎng)客戶(hù)端北京6月1日電(記者宋宇晟)伯遠(yuǎn)帖、五牛圖、圓明園獸首銅像、圓明園青銅虎鎣、曾伯克父青銅組器……這些如今收藏在博物館中的珍貴文物還有一個(gè)共同的身份——它們都是從海外回流的中國(guó)文物。中國(guó)是文" /> <meta name="copyright" content="人民網(wǎng)版權(quán)所有" /> <meta name="filetype" content="0"> <meta name="publishedtype" content="1"> <meta name="pagetype" content="1"> <meta name="catalogs" content="L_378302"> <meta name="contentid" content="L_34055784"> <meta name="publishdate" content="2020-06-01"> <meta name="author" content="L_104129"> <meta name="editor" content=""> <meta name="source" content="來(lái)源：中國(guó)新聞網(wǎng)"> <meta name="sourcetype" content=""> <meta http-equiv="X-UA-Compatible" content="IE=EmulateIE7" /> <meta name="viewport" content="width=device-width,initial-scale=1.0,minimum-scale=1.0,maximum-scale=1.0">   <link rel="stylesheet" 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class="otitle">原標(biāo)題：中國(guó)流失海外文物如何回家？買(mǎi)？要？搶?zhuān)?/div><p style="text-indent: 2em;"> 中新網(wǎng)客戶(hù)端北京6月1日電(記者宋宇晟)伯遠(yuǎn)帖、五牛圖、圓明園獸首銅像、圓明園青銅虎鎣、曾伯克父青銅組器……這些如今收藏在博物館中的珍貴文物還有一個(gè)共同的身份——它們都是從海外回流的中國(guó)文物。</p> <p style="text-indent: 2em;"> 中國(guó)是文化遺產(chǎn)大國(guó)，歷史上通過(guò)正常貿(mào)易和對(duì)外交往出境的文物數(shù)量巨大；近代以來(lái)，大量文物因?yàn)閼?zhàn)爭(zhēng)劫掠、盜竊盜掘等原因流失海外。近年來(lái)，隨著越來(lái)越多流散海外的中國(guó)文物回歸，文物回流這一話(huà)題也屢屢引發(fā)關(guān)注。</p> <p style="text-indent: 2em;"> 記者獲悉，在今年的兩會(huì)上，就有政協(xié)委員帶來(lái)了相關(guān)提案。</p> <p style="text-indent: 2em;"> <strong>文物是如何回流的？</strong></p> <p style="text-indent: 2em;"> 2019年，600余件回流文物在中國(guó)國(guó)家博物館展出。這些曾經(jīng)流散海外的中國(guó)文物是如何回流的？</p> <p style="text-indent: 2em;"> 促進(jìn)文物回流的方式包括執(zhí)法合作、司法訴訟、協(xié)商捐贈(zèng)、搶救征集等方式。</p> <p style="text-indent: 2em;"> 其中，去年回國(guó)的曾伯克父青銅組器，是中國(guó)近年來(lái)在國(guó)際文物市場(chǎng)成功制止非法交易、實(shí)施跨國(guó)追索的價(jià)值最高的一批回歸文物。</p> <p style="text-indent: 2em;"> 2019年3月，疑似中國(guó)流失文物曾伯克父青銅組器現(xiàn)身東京文物拍賣(mài)市場(chǎng)，引發(fā)關(guān)注。</p> <p style="text-indent: 2em;"> 經(jīng)過(guò)文物部門(mén)和公安機(jī)關(guān)多方施加壓力，文物持有人同意將該組青銅器上繳國(guó)家并配合公安機(jī)關(guān)調(diào)查。當(dāng)年8月，國(guó)家文物局、公安部派出的聯(lián)合工作組，在中國(guó)駐日本使館完成曾伯克父青銅組器實(shí)物鑒定與接收工作。此后，8月23日國(guó)家文物局?jǐn)y運(yùn)文物星夜抵京，8月24日凌晨安全入庫(kù)。文物持有人周某于8月23日隨公安機(jī)關(guān)工作組一同回國(guó)配合調(diào)查。</p> <p style="text-indent: 2em;"> 而已回流的七尊圓明園獸首銅像則經(jīng)歷各自不同的回歸路徑。其中，牛首、虎首、猴首由國(guó)企競(jìng)拍，馬首、豬首為華商何鴻燊捐贈(zèng)，鼠首、兔首則是外國(guó)友人返還。</p> <p style="text-indent: 2em;"> <strong>現(xiàn)行文物回流政策如何？</strong></p> <p style="text-indent: 2em;"> 記者同時(shí)注意到，在促進(jìn)文物回流方面，國(guó)家相關(guān)部門(mén)近年也推出多項(xiàng)政策措施，積極引導(dǎo)并鼓勵(lì)大量通過(guò)正常貿(mào)易等途徑出境的海外文物回流。</p> <p style="text-indent: 2em;"> 2009年，財(cái)政部、稅務(wù)總局、海關(guān)總署共同制定《國(guó)有公益性收藏單位進(jìn)口藏品免稅暫行規(guī)定》，規(guī)定國(guó)有公益性收藏單位以從事永久收藏、展示和研究等公益性活動(dòng)為目的，接受捐贈(zèng)、歸還、追索和購(gòu)買(mǎi)等方式進(jìn)口的藏品，免征進(jìn)口環(huán)節(jié)稅。</p> <p style="text-indent: 2em;"> 此后，國(guó)家文物局積極配合財(cái)政部、稅務(wù)總局、海關(guān)總署、文化和旅游部，制定公布了兩批共212家國(guó)有公益性收藏單位免稅名單，基本覆蓋全部省級(jí)博物館、圖書(shū)館、美術(shù)館。</p> <p style="text-indent: 2em;"> 此外，近年來(lái)國(guó)家也曾數(shù)次下調(diào)文物進(jìn)口環(huán)節(jié)稅率。但同時(shí)，民間也不斷有聲音希望對(duì)回流文物免稅。</p> <p style="text-indent: 2em;"> 全國(guó)政協(xié)委員萬(wàn)捷今年針對(duì)文物回流問(wèn)題帶來(lái)提案。他明確表示，回流文物作為歷史上因各種遭遇而流散海外的中國(guó)文化遺產(chǎn)，本質(zhì)上是“失物回歸”，不應(yīng)征稅；此外，促進(jìn)海外文物回流，擴(kuò)大文物市場(chǎng)供給，也可以激活文物市場(chǎng)。他建議，對(duì)原產(chǎn)于中國(guó)的文物藝術(shù)品予以零稅率，鼓勵(lì)流失海外的文物“早日回家”。</p> <p style="text-indent: 2em;"> <strong>門(mén)檻能否降低？</strong></p> <p style="text-indent: 2em;"> 事實(shí)上，萬(wàn)捷的提案并非一個(gè)新的話(huà)題，甚至于類(lèi)似的建議在近年的兩會(huì)期間已一再出現(xiàn)。</p> <p style="text-indent: 2em;"> 萬(wàn)捷本人多年關(guān)注文化領(lǐng)域，此前幾年也曾提交類(lèi)似的提案。去年兩會(huì)期間，全國(guó)人大代表李偉在接受媒體采訪時(shí)也提出了希望對(duì)回流文物免稅的建議。</p> <p style="text-indent: 2em;"> 李偉認(rèn)為，“面對(duì)如此巨量、流散原因各有不同的文物，僅依靠我國(guó)政府依據(jù)國(guó)際公約進(jìn)行追索是遠(yuǎn)遠(yuǎn)不夠的。在我國(guó)收藏群體不斷壯大的當(dāng)下，應(yīng)當(dāng)通過(guò)發(fā)展國(guó)內(nèi)拍賣(mài)市場(chǎng)，通過(guò)民間收藏吸引文物回流�！�</p> <p style="text-indent: 2em;"> 有業(yè)內(nèi)人士向記者證實(shí)，目前文物回流的一大“門(mén)檻”便是稅收。</p> <p style="text-indent: 2em;"> 萬(wàn)捷也指出，雖然近年隨著國(guó)家整體稅收政策改革，關(guān)稅、進(jìn)口環(huán)節(jié)增值稅、行郵稅等均有不同程度減少，但是在進(jìn)口環(huán)節(jié)增值稅和行郵稅上，回流文物仍與進(jìn)口商品同等征稅。</p> <p style="text-indent: 2em;"> 其中，當(dāng)文物以行郵形式進(jìn)境時(shí)，如數(shù)量超出自用范圍或價(jià)值超過(guò)8000元人民幣則須按《進(jìn)境物品進(jìn)口稅稅率表》規(guī)定繳納20%的進(jìn)口稅；當(dāng)文物以貨物形式進(jìn)口時(shí)，除按照最新2018年5月31日國(guó)務(wù)院關(guān)稅稅則委員會(huì)印發(fā)的《關(guān)于降低日用消費(fèi)品進(jìn)口關(guān)稅的公告(稅委會(huì)公告〔2018〕4號(hào))》繳納1-6%不等的關(guān)稅外，還須繳納13%的進(jìn)口環(huán)節(jié)增值稅。</p> <p style="text-indent: 2em;"> 他認(rèn)為，近十余年來(lái)，中國(guó)文物藝術(shù)品市場(chǎng)，尤其是拍賣(mài)市場(chǎng)的發(fā)展為中國(guó)流散文物的回流開(kāi)辟了新渠道。然而，這些中國(guó)失(散)的文物藝術(shù)品，在進(jìn)口(境)時(shí)卻未被區(qū)分，均被視同為“外國(guó)商品”，同等納稅。</p> <p style="text-indent: 2em;"> “這些提案如能通過(guò)，則可通過(guò)減免文物藝術(shù)品進(jìn)口(境)稅收。這從表面上看，國(guó)家在進(jìn)口(境)環(huán)節(jié)上減少了一些稅收，但實(shí)際上將吸引大量回流文物，擴(kuò)大文物供給，活躍文物市場(chǎng)，提升國(guó)內(nèi)的文物交易量，促進(jìn)社會(huì)就業(yè)，促進(jìn)文博產(chǎn)業(yè)發(fā)展，增加國(guó)內(nèi)稅收收入�！�</p> <p style="text-indent: 2em;"> <strong>不理性的言論對(duì)文物回流無(wú)濟(jì)于事</strong></p> <p style="text-indent: 2em;"> 但對(duì)海外回流文物免稅是否會(huì)造成交易不規(guī)范的現(xiàn)象出現(xiàn)？</p> <p style="text-indent: 2em;"> 萬(wàn)捷覺(jué)得，免稅政策還是“利大于弊”�！爱�(dāng)前，拍賣(mài)是文物藝術(shù)品流通的主要渠道，并且已具備一套政府監(jiān)管、行業(yè)監(jiān)督和企業(yè)自律的管理體系�！�</p> <p style="text-indent: 2em;"> 他同時(shí)在提案中建議，“回流文物”的具體認(rèn)定工作由國(guó)家文物局文物進(jìn)出境審核機(jī)構(gòu)負(fù)責(zé)�！拔蚁嘈胖灰芯唧w、細(xì)致的政策，并不打折扣地去落實(shí)，會(huì)最大程度上起到防患未然的作用�！�</p> <p style="text-indent: 2em;"> 萬(wàn)捷告訴記者，冰凍三尺非一日之寒，追索文物，不是僅憑法律手段就能解決的，解開(kāi)這三尺冰凍，也非一日之暖，還要有持久戰(zhàn)的準(zhǔn)備，需要多種手段并用�！鞍ㄕ巍⑼饨�、行政、道德輿論譴責(zé)、協(xié)商溝通，以及經(jīng)濟(jì)補(bǔ)償方式收回等等，同時(shí)也不放棄利用任何手段和機(jī)會(huì)�！�</p> <p style="text-indent: 2em;"> 他也了解互聯(lián)網(wǎng)上一些針對(duì)回流文物的聲音。萬(wàn)捷坦言，大家應(yīng)該理性看待文物回流，不要發(fā)出“直接搶回來(lái)”這樣不理性的言論，“這對(duì)文物回流事業(yè)是無(wú)濟(jì)于事的”。</p> <p style="text-indent: 2em;"> 記者注意到，國(guó)家文物局網(wǎng)站去年已公布《國(guó)家文物局對(duì)十三屆全國(guó)人大二次會(huì)議第3820號(hào)建議的答復(fù)》，披露了國(guó)家文物局經(jīng)商國(guó)家稅務(wù)總局、財(cái)政部答復(fù)全國(guó)人大代表李偉提出的《關(guān)于對(duì)個(gè)人攜帶回流文物入境減免相關(guān)稅費(fèi)的建議》的具體內(nèi)容。</p> <p style="text-indent: 2em;"> 其中明確，下一步將適時(shí)爭(zhēng)取進(jìn)一步降低文物進(jìn)口環(huán)節(jié)稅率。“繼續(xù)加強(qiáng)與相關(guān)部門(mén)溝通協(xié)調(diào)，爭(zhēng)取進(jìn)一步推動(dòng)降低100年以?xún)?nèi)文物關(guān)稅，并適時(shí)推動(dòng)降低文物進(jìn)口環(huán)節(jié)行郵稅與增值稅率。”(完)</p> <div id="ayaawawaa" class="zdfy clearfix"></div><center><table border="0" align="center" width="40%"><tr></tr></table></center> <div 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