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原帖由 如花 于 2008-4-24 20:37 发表 % y' {4 R( a# J3 z8 ~/ D g
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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; S7 G$ U( z- }- e7 v你应该把全篇文章都贴出来# w- D+ Y+ S, B. s/ d0 {. i
* v4 z# D0 B6 R; f: \ Z [/quote]
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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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Profit既可以是capital gain, 也可以是income. O+ K# x: s4 ?* p7 T5 |& V
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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"Capital assets, comprising tangible properties, such as land, buildings and equipment, and intangible properties, are identifiable assets that meet all of the following criteria: : t1 @# v4 m H& k; P
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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- h& h" F7 i% Y1 w% [# e' o2.Have been acquired, constructed or developed with the intention of being used on a continuing basis; 0 }5 o* ]2 d, n- @8 [1 e
3.Are not intended for sale in the ordinary course of operations;
- G+ `' i W+ ?$ _7 \' v4.Are not held as part of a collection" / D1 A+ w, S% @6 w) z# `. I
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capital gain is profit that results from the sale or exchange of a capital asset., _4 U+ V1 M6 ^
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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.% R! F Y6 ?* a, D: j* z( y+ ~
Any gain on its sale will be business income.4 k" Z) a n* H7 Q) f/ A* i7 E* z# y
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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?1 J( ?) c8 }7 D
7 U) S. [; `5 i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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