 鲜花( 0)  鸡蛋( 0)
|
原帖由 如花 于 2008-4-24 20:37 发表 , z) {. y' b! k1 n- v' Y0 |
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"
! X8 U/ X0 C- Q1 _% G0 |6 N3 V8 K7 j' |7 R) w+ L- v
& ^+ q2 n! U! t! M2 a
0 A; E |% o3 M* ]3 v你应该把全篇文章都贴出来$ f4 ^; G8 }% F1 M. y
2 k+ g9 R/ p7 E& W, S [/quote]
3 G1 W, F; D) j
7 ?2 ]' E- d8 L' O* |"我买的房子的目的intention就是买来sell for profit的"
# ?! B* F' h2 v9 }8 S: X+ X' R$ a. ?" a% L# I+ L
Profit既可以是capital gain, 也可以是income.
% ?" {8 j% Z! D: f: u! A% e$ d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.1 |% Y0 V8 L$ S+ M
8 a! M$ y4 y% L# c
"Capital assets, comprising tangible properties, such as land, buildings and equipment, and intangible properties, are identifiable assets that meet all of the following criteria:
7 U; U. k* X# u* b w: [! h- F' t; b
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;
$ v( V7 l, z+ Y" a2.Have been acquired, constructed or developed with the intention of being used on a continuing basis;
9 Y! a: e: o( k3.Are not intended for sale in the ordinary course of operations;
3 ^5 [6 e0 w, { v5 {4.Are not held as part of a collection"
% n, y2 k K) {' V$ t6 {7 B% \" n5 ?7 n& M6 x
capital gain is profit that results from the sale or exchange of a capital asset., S* R4 k! a7 f" z: {& X& g* ?
- [0 [5 ]+ [2 t# O7 l
" J w* V9 k y3 M9 D
Inventory is a list for goods and materials, or those goods and materials that are ready or will be ready for sale.) W6 T8 q" O9 E
Any gain on its sale will be business income.
, P! S+ T" t2 H% D$ G5 G8 v) } t1 X. @2 U; ^ j a
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?5 i. A) P8 |& o. a* z
( I: v& b! f# C! G! c
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? |
|