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原帖由 如花 于 2008-4-24 20:37 发表 
6 _/ h1 y' R( b* b- X1 A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"& k3 i" O3 t( C+ J6 O5 E4 r
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8 O# a- U/ D) E2 t% a你应该把全篇文章都贴出来: ~; v2 w- _ z3 K) s T1 k: L
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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.
5 |/ o, J3 q5 A5 v8 m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:
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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; 1 T$ s+ Y0 j2 d& {0 I# ?- g
2.Have been acquired, constructed or developed with the intention of being used on a continuing basis;
3 z1 |, \0 b% F P# q! D3.Are not intended for sale in the ordinary course of operations;
9 {2 e: Q1 E7 B. Y. {9 I: a4.Are not held as part of a collection" 8 t" k: n5 ?$ r @
J' w/ t) U1 B8 f: u: Mcapital gain is profit that results from the sale or exchange of a capital asset.( L% d6 j; H$ w
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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.
7 M* Y% F' C; X- z, XAny gain on its sale will be business income.
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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?
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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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