 鲜花( 0)  鸡蛋( 0)
|
原帖由 如花 于 2008-4-24 20:37 发表 
# c( K. X1 v( 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"
% z7 h- N( J. s4 s& B9 \8 w; b8 H" Y
2 j$ X* V/ F3 H
# {/ Y( \/ x6 R! n8 q
/ f5 N+ v" d g+ v9 X6 E" S8 i8 S: p你应该把全篇文章都贴出来
R- I: W& n) c7 |0 U) K7 g% z" a% g) G ^, |1 M
[/quote]; R4 X+ s; B! V* A9 `3 m! d
2 S6 ~& d" u! h* T) _
"我买的房子的目的intention就是买来sell for profit的" . R* V, a. T7 S. D2 T0 M7 T
- c: z# f* w9 H9 Q* D* u
Profit既可以是capital gain, 也可以是income.
3 O; T" A' { I1 N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.- O. K* T% d% h9 U
4 I% |( Z8 v& u"Capital assets, comprising tangible properties, such as land, buildings and equipment, and intangible properties, are identifiable assets that meet all of the following criteria: : D+ a5 n6 O: z0 Y9 B3 r) [- i! T
) C. k: X: j3 i/ h1 c# J
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; # R, ~) y9 m$ g/ `
2.Have been acquired, constructed or developed with the intention of being used on a continuing basis; 9 j4 o* }9 i8 A6 t. x9 X
3.Are not intended for sale in the ordinary course of operations;
! t* A% a) J. p+ w% z4.Are not held as part of a collection" * x9 |. y$ e; r# ?9 M0 K
3 J% _/ Q8 H! P4 b( d
capital gain is profit that results from the sale or exchange of a capital asset.7 T$ ^$ _* E1 |" c: J# N% H# D5 c
1 [. c' F, e4 n P$ f' Y
- r4 |) j8 S% cInventory is a list for goods and materials, or those goods and materials that are ready or will be ready for sale.6 r9 G/ J( Y) h
Any gain on its sale will be business income.
0 k$ }7 ?- n0 ?. j
$ `# o0 L" x5 f4 `* f! j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?
9 I, X: y7 Z! s
# u& h$ t% o( B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? |
|