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原帖由 如花 于 2008-4-24 20:37 发表 
) T: {. w, S: J6 n# S7 p3 b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"+ |; G) l E. R* D
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: Y' z; L) Z2 [$ C5 q你应该把全篇文章都贴出来* F9 e. W+ `7 o+ }2 x/ Z
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[/quote]
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" }1 T9 e. _8 S6 x0 A# H"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.
+ l5 p2 }& b" g* w, N0 ~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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5 @( `& z" M7 l+ v"Capital assets, comprising tangible properties, such as land, buildings and equipment, and intangible properties, are identifiable assets that meet all of the following criteria: / t& G- Y3 s: f) w v" Y
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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;
. |, z+ e' N8 S% W2.Have been acquired, constructed or developed with the intention of being used on a continuing basis; v9 H) s; R) E9 ~# U
3.Are not intended for sale in the ordinary course of operations; 7 u# f* t6 s8 V2 r, }9 b) u5 e2 X5 L; w6 a
4.Are not held as part of a collection"
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9 H! t$ ?% @' F- Z, pcapital gain is profit that results from the sale or exchange of a capital asset.$ s/ `1 J; s7 A$ O2 J6 }* S$ E$ l: h
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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.
! L' |- V9 p" _0 S* lAny gain on its sale will be business income.3 K9 T% Z# ^9 F( ^( x# e0 p$ q
) g$ O: Q7 w& @8 q; B( q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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