From May 1, the Excuse Office will begin to impose the personal income tax on artworks such as antiques, paintings or calligraphies that sold by auctions. Recently the Excuse released that the income tax was 20% of the balance between the money the artist earned and the true value of the artwoke.So far as we know, the Excuse had already released the document about imposing the personal income tax on artworks sold by auctions as early as 1997.The biggest problem is the verification of the artworks’ true value. In March, 2005, Beijing Local Taxation Bureau fixed that the personal income tax was 3% of the money the artist earned.