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关于书画作品、古玩等的拍卖收入征收个人所得税问题，现统一明确如下：个人将书面作品、古玩等公开拍卖取得的收入减除其财产原值和合理费用后的余额，按“财产转让所得”项目计征个人所得税。其财产原值确定方法为：能提供完整、准确的财产原值凭证的，以凭证上注明的价格为?
With regard to the collection of individual income tax on auction proceeds such as calligraphy and painting works and antiques, the current unification and clarification are hereby formulated as follows: Individuals shall, in accordance with the “proceeds from the transfer of property”, deduct the income from written auctions, antiques and other public auctions after deducting the original value of their property and a reasonable fee, Project levy personal income tax. The original value of the property is determined as follows: to provide a complete and accurate original value of the property vouchers, vouchers indicate the price?