 鲜花( 0)  鸡蛋( 0)
|
原帖由 如花 于 2008-4-24 20:37 发表 
; {$ N+ F! m% o8 J x" H6 p2 u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"
2 s2 B: U; U" {! B6 }1 ]) m
9 _1 f2 y9 c5 u6 V- U
/ R4 S v$ O, K0 S2 z. o
6 R* t" s: ], Z/ ]% N你应该把全篇文章都贴出来
! Q2 \" A1 ^% u5 h1 [9 o+ `1 B
: S1 C. d' Y2 g! E7 ?3 G [/quote]6 u. `3 t8 L0 V) }
5 R, W/ y* b" j7 @2 u) a" m
"我买的房子的目的intention就是买来sell for profit的" 9 E, q- v, X! }& s& W# Z
, X% o, {4 N8 q, m5 [2 E0 t
Profit既可以是capital gain, 也可以是income.
# z( h' `# Z3 O* x0 e$ Q/ v1 Y% d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.
. _) v1 B$ A/ }
1 U8 K1 ]3 ?' T) ]& `"Capital assets, comprising tangible properties, such as land, buildings and equipment, and intangible properties, are identifiable assets that meet all of the following criteria:
' ^& ~$ ^- e7 d9 r3 v( M5 H- B! W4 ?/ y& k/ K' |9 L( r
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;
/ e9 o( Y/ Y1 l/ m2 V& [: g( }2.Have been acquired, constructed or developed with the intention of being used on a continuing basis;
6 Z @- B9 F: c/ L3 c3.Are not intended for sale in the ordinary course of operations; ! H* q! q% _% k. ^
4.Are not held as part of a collection"
# |3 H! R9 l, d( h% L
0 b3 ? X* l' zcapital gain is profit that results from the sale or exchange of a capital asset.
, r5 }4 e7 U; X6 u9 F
* T+ ]) f* t& s0 m- N* }" i
! h& O' t8 C9 H; b; w* K- lInventory is a list for goods and materials, or those goods and materials that are ready or will be ready for sale.- e- T' ~$ y0 ~* v
Any gain on its sale will be business income.
: K9 n+ T5 \2 E7 v
5 Y% Y: d# r5 M; n" S) l0 O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?/ j% a& ]8 i, @! J8 Y
4 E* G. ?6 I. E+ l) r; S/ Q
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? |
|