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原帖由 如花 于 2008-4-24 20:37 发表 ) f5 {) A& a- l+ ]$ {$ ?8 j5 ~
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"! P& Q: N' w: j$ H7 _4 e
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% C3 P0 e7 {. k4 M你应该把全篇文章都贴出来$ D" b2 x3 S4 V
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"我买的房子的目的intention就是买来sell for profit的"
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& [- o, k( V9 ^4 J6 \ mProfit既可以是capital gain, 也可以是income.
3 \7 P; _& }1 C; N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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% |4 o8 l5 i% C- ]0 F"Capital assets, comprising tangible properties, such as land, buildings and equipment, and intangible properties, are identifiable assets that meet all of the following criteria: ! }, x, ~# @% _' b( J* l. W
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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; : N# J2 G: d: v5 \# x! D5 ?
2.Have been acquired, constructed or developed with the intention of being used on a continuing basis; 3 m6 } q1 p" [- R4 [
3.Are not intended for sale in the ordinary course of operations; 9 p0 k( i) X8 Q) s7 S2 U' w
4.Are not held as part of a collection" ' d+ @8 b2 }" T4 h, v$ c
1 w/ p- e P$ A7 y9 Fcapital gain is profit that results from the sale or exchange of a capital asset.
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) P+ M- t5 [4 D2 \ MInventory is a list for goods and materials, or those goods and materials that are ready or will be ready for sale., a2 j2 S" g. [; @$ V
Any gain on its sale will be business income.* s9 j( i8 Q5 m( J* W- v
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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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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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