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原帖由 如花 于 2008-4-24 20:37 发表 $ w( _8 i% ^ G+ V" C
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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你应该把全篇文章都贴出来
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) N) n5 R4 C- r. L% w+ B; W5 ]9 R. p [/quote]
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5 q& Q k9 m" T7 K0 g5 ]"我买的房子的目的intention就是买来sell for profit的" 2 z3 Y1 U4 _- m) a9 M1 V8 V" E
# s2 Q0 h! e; W* tProfit既可以是capital gain, 也可以是income.- p X- n! q5 k/ F5 {' ^. h
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.& L6 R4 Z8 j% ?" g; I" h0 P. X
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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:
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( |5 V* i0 L. E( @3 O1.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 r- T$ t# N/ Z6 x% T% f0 x
2.Have been acquired, constructed or developed with the intention of being used on a continuing basis; ! D0 J w9 {9 M6 y
3.Are not intended for sale in the ordinary course of operations; 1 Y' n s/ z8 v R
4.Are not held as part of a collection"
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capital gain is profit that results from the sale or exchange of a capital asset.4 \0 G# O2 T! ]* |9 L
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5 S7 U; G' ]1 L6 h, n/ H: aInventory is a list for goods and materials, or those goods and materials that are ready or will be ready for sale.9 U+ T) M3 i( q
Any gain on its sale will be business income.
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! [8 p4 b5 r$ G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?" C. n' T0 z4 L" u% n
6 r* ^2 W& D7 }, L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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