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原帖由 如花 于 2008-4-24 20:37 发表 2 t0 q2 R# N$ E
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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% F; T( j, \( Q+ J# D* l: G* R. j7 \你应该把全篇文章都贴出来 p6 f. W6 [" Z
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[/quote]
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! i. f7 \1 {+ J2 m# }; K"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.
0 x# D6 J& f: S7 l8 _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.& ^, V3 t# f- M$ h: M2 k# P
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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: . W/ c% Z. k. E
: T) V9 i% f' T/ t1.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;
4 M, D9 b3 ?3 B2.Have been acquired, constructed or developed with the intention of being used on a continuing basis;
% R- w+ M6 r/ e4 M5 K3.Are not intended for sale in the ordinary course of operations; - h. i8 L$ F3 } y; Z
4.Are not held as part of a collection" + G- }" Q6 t' \
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capital gain is profit that results from the sale or exchange of a capital asset.
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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.! h- u# ?6 `6 K( U; c6 n
Any gain on its sale will be business income.5 Y. ?, R5 b& P' E9 Y1 q. 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?7 W5 J Z( H! D& r6 W R
" V0 ^% M* T, D/ q! v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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