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原帖由 如花 于 2008-4-24 20:37 发表 . q2 {6 Z6 Z* c
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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你应该把全篇文章都贴出来" {, A" ?2 b3 \- p
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[/quote]
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"我买的房子的目的intention就是买来sell for profit的" 3 d% ?# n; Y3 x U7 c3 E4 \
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Profit既可以是capital gain, 也可以是income.
0 }0 |3 U; z3 Z, b- S( ?% @* c: R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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0 f0 p$ y" O! j7 ?4 r"Capital assets, comprising tangible properties, such as land, buildings and equipment, and intangible properties, are identifiable assets that meet all of the following criteria: : v0 _/ t' A7 N7 o, K
: Y/ e; \7 U; p$ S7 A9 l" ?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;
+ b: w% P0 ^/ q) A2.Have been acquired, constructed or developed with the intention of being used on a continuing basis; 5 r. D3 j% c$ r. P; k* _ u7 ^7 A
3.Are not intended for sale in the ordinary course of operations;
; K7 v- u" T; P4 e4.Are not held as part of a collection"
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- k( `% u: C) E/ R* ~8 `2 P0 Jcapital gain is profit that results from the sale or exchange of a capital asset.
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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.6 A+ o, u. ^1 A5 J) c: Q9 j
Any gain on its sale will be business income.& g. J/ _6 k' v7 H( O# S9 a5 L
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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?* z5 T) t* t; T" J' ?
* |# T9 Y, K0 ^0 }. F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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