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原帖由 如花 于 2008-4-24 20:37 发表 : P, Y2 G3 O. d! w: ^. w) D7 f
你仔细看看,哪里写了"如过买了房子马上就卖的话, 应该是INCOME"
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. s) t5 g$ w. v你应该把全篇文章都贴出来! h4 R* u0 O2 u- s8 @0 J
! ^+ i5 F; B6 _- j4 r [/quote]
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"我买的房子的目的intention就是买来sell for profit的"
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Profit既可以是capital gain, 也可以是income.
3 `4 m8 H, o1 c& U这个问题的关键是你的房子是Capital asset还是Inventory. 如果是Capital asset,卖房的赢利是capital gain; 如果是Inventory卖房的赢利是income.
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8 K1 T, c$ f4 m0 a; A"Capital assets, comprising tangible properties, such as land, buildings and equipment, and intangible properties, are identifiable assets that meet all of the following criteria: & H& x6 f% _! W9 Q/ w- n
/ M& ]7 ?! b$ K. c1.Are held for use in the provision of services, for administrative purposes, for production of goods or for the maintenance, repair, development or construction of other capital assets;
4 B1 t4 J! A; G2.Have been acquired, constructed or developed with the intention of being used on a continuing basis; @ a& J7 I1 B0 _2 N% O
3.Are not intended for sale in the ordinary course of operations;
; s) s4 h) r6 i$ c: L& B% m) P4.Are not held as part of a collection" / h( O6 H& J, P" y# ?
: D4 r$ I- p! _( F# r3 ?. L1 Rcapital gain is profit that results from the sale or exchange of a capital asset.
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Inventory is a list for goods and materials, or those goods and materials that are ready or will be ready for sale.$ `1 m; [$ T/ ~1 b8 m- o
Any gain on its sale will be business income.
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* [1 ?. ^+ O6 |5 r你觉得买了房很快就买了, 它是符合Capital asset的定义呢,还是Inventory的定义?
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说实话, 我很希望它是capital gain,这样我能少交税.你能给帮我提供一些税法上的支持吗? |
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