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原帖由 如花 于 2008-4-24 20:37 发表 
* w- s, y* Q, Q5 ?& z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"0 U) S D* E$ j# Y0 [9 w0 ~
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你应该把全篇文章都贴出来" y/ p7 b2 e& v, K @1 @$ W9 s4 M
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"我买的房子的目的intention就是买来sell for profit的" + I0 }4 p* c# T; L& E
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Profit既可以是capital gain, 也可以是income.
% {4 |! s/ r9 i8 D0 ]$ u0 e# a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.+ J+ F8 S" G7 o; i4 e. l
# p9 T7 k+ j2 [8 R: w+ O"Capital assets, comprising tangible properties, such as land, buildings and equipment, and intangible properties, are identifiable assets that meet all of the following criteria:
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7 X t+ K9 k5 Q9 `% e1.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;
$ X+ y+ c0 }+ p2.Have been acquired, constructed or developed with the intention of being used on a continuing basis;
+ A( f. c- S4 F3 u7 F3.Are not intended for sale in the ordinary course of operations; 0 W" H, d5 Y4 L4 B B, e
4.Are not held as part of a collection"
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capital 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., w+ {. i/ m, X: @3 A: |7 Y9 A" g
Any gain on its sale will be business income.
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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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% i7 [; i- ^4 ~! j3 K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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