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原帖由 如花 于 2008-4-24 20:37 发表 
0 S9 W, Q! R. T4 _/ ] M% G( P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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+ F7 U8 G a; }( W3 n0 E: I你应该把全篇文章都贴出来5 V2 u7 `+ `+ z5 v
L1 O. v+ f" z1 G) y+ s5 f5 n [/quote]- l! r: j4 a" s+ x& U/ K6 g$ h
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"我买的房子的目的intention就是买来sell for profit的" 5 a) E; {, S! ]/ r8 R8 T8 v" {) t
% O6 y p% L! f- Z7 D/ G& W: VProfit既可以是capital gain, 也可以是income.
: L, j5 G) ~4 q6 I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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" q+ L+ t: D6 p# I' ]. R$ L"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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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; , F4 l7 O; \: W# P" E
2.Have been acquired, constructed or developed with the intention of being used on a continuing basis; . P' O: Q# W0 p+ C2 q8 u- }! Q$ ` E
3.Are not intended for sale in the ordinary course of operations; . C3 w5 D O% j
4.Are not held as part of a collection" 6 {- V3 O l9 E4 K- J# w) J" N
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capital gain is profit that results from the sale or exchange of a capital asset.7 D7 t1 O( k. O# c
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# c) ?& W, p V6 U. k: f; OInventory is a list for goods and materials, or those goods and materials that are ready or will be ready for sale.
. N: s: ^; p. y1 N, BAny gain on its sale will be business income.5 g, \8 ]: E9 a& ]4 V
K- P( D- F4 V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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