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原帖由 如花 于 2008-4-24 20:37 发表 
: R' p8 K3 z0 v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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! |1 q9 A& c7 g9 {你应该把全篇文章都贴出来7 z" v/ t& j1 i% ~; x" l4 I1 s
/ R" J& B# v/ ]# C0 d% g [/quote]
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"我买的房子的目的intention就是买来sell for profit的" 2 R+ E( a. B4 E' z
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Profit既可以是capital gain, 也可以是income.
1 x: ]( z5 G- @/ q' A* k; y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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7 u# p; x, D8 B"Capital assets, comprising tangible properties, such as land, buildings and equipment, and intangible properties, are identifiable assets that meet all of the following criteria: $ D$ t& \; \" C7 \
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1.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;
$ o/ J' ^. b- y9 B( u2.Have been acquired, constructed or developed with the intention of being used on a continuing basis; 9 Z5 T7 v" S# e. J% N* l$ `9 B# Q3 ]
3.Are not intended for sale in the ordinary course of operations; $ Z. N3 s/ S* w. o& [7 T. e6 F
4.Are not held as part of a collection" 6 I- p S& z6 F7 F, [0 Z
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capital gain is profit that results from the sale or exchange of a capital asset.6 L a7 s1 P7 V4 m7 S
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6 I5 B7 R& o! @' l" P: p u9 E4 |3 bInventory is a list for goods and materials, or those goods and materials that are ready or will be ready for sale.* s8 r. Q3 c# J7 H: R$ `6 f4 n2 P
Any gain on its sale will be business income.2 A z5 u: j) O4 X
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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?" J/ g% f4 P' c
! T/ O% F* o. B! P3 l. l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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