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原帖由 如花 于 2008-4-24 20:37 发表 
. f$ ~+ x; }! R! Z/ K8 p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"% G1 p" l2 T2 n4 e9 }& U
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你应该把全篇文章都贴出来
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! p w! f! }: h, O! \. q! S3 e [/quote]2 n4 O5 h7 S: D+ {! Z" Y
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"我买的房子的目的intention就是买来sell for profit的" : Y; C% ~& n" B6 f
4 T) k3 F3 _5 `( x. A7 BProfit既可以是capital gain, 也可以是income.: U3 v5 Z5 G7 A1 o
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.- ^# I1 b, X2 F l2 w, e |
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"Capital assets, comprising tangible properties, such as land, buildings and equipment, and intangible properties, are identifiable assets that meet all of the following criteria: 1 y, [/ Q3 N' H8 q0 ~5 P
J6 |3 F- f. N) R. 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;
) J4 c: y: {, |6 h2 |0 c, N9 S2.Have been acquired, constructed or developed with the intention of being used on a continuing basis; 7 }- ^" z, q3 n$ e/ S* w2 J
3.Are not intended for sale in the ordinary course of operations; " `% V+ k: k3 ]* m' o% A8 l* K
4.Are not held as part of a collection" 7 ^1 h, j- r6 ~, ~5 O' C
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capital gain is profit that results from the sale or exchange of a capital asset.( c$ O1 X$ o% }* a U
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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.
# G$ @% S8 u- u2 S7 X" {Any gain on its sale will be business income.
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8 Q8 ]7 Q. O, p( N; d+ t4 s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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