Hello, dear, the auction of ancient coins, jade, porcelain, calligraphy and painting needs to pay 3% tax, and personal income tax is calculated and paid according to the tax rate of 3% of the transfer income; If the auction items are identified by the cultural relics department as cultural relics returned overseas, personal income tax shall be calculated and paid according to 2% of the transfer income "; Article 7 stipulates that "the personal income tax payable by auction of personal property shall be withheld and remitted by the auction unit, and shall be declared and paid to the competent tax authorities where the auction unit is located according to regulations. "To put it simply: after the general lot is sold, the auction company will withhold personal income tax equivalent to 3% of the turnover; If the lot is a returned cultural relic recognized by the cultural relics department, the auction enterprise will withhold and pay personal income tax equivalent to 2% of the turnover. No matter what kind of auction, no matter what the transaction price is, this withholding rate is that the seller does not need to pay additional taxes.