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原帖由 如花 于 2008-4-24 20:37 发表 ! n5 B Z* X/ y3 _/ O% Z; @
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
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[/quote]2 S0 W: }6 ]3 r; i, P6 s
/ q3 _2 x" g& d/ m5 t. T# r1 f"我买的房子的目的intention就是买来sell for profit的"
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3 r0 E3 _0 [, l4 _3 b- Q4 C" `Profit既可以是capital gain, 也可以是income.
7 K5 z, C) x7 o U. p, l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.- @" P( K, [- Q
/ }) T& O9 n; J0 f# g6 H"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;
: n8 {5 x4 W6 A8 o( r7 |- Q2.Have been acquired, constructed or developed with the intention of being used on a continuing basis;
7 `) x5 `9 u" d+ L3.Are not intended for sale in the ordinary course of operations;
7 w6 F& ^* a" _4.Are not held as part of a collection" $ p$ L) }5 Z% W2 d' z* X
* _8 A0 O+ B" `+ R; a) acapital gain is profit that results from the sale or exchange of a capital asset.
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$ w9 S% l+ K$ X/ a( bInventory is a list for goods and materials, or those goods and materials that are ready or will be ready for sale." _ Z3 I# p& w, O( v
Any gain on its sale will be business income.
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, i2 ]& l0 Q% j" ^# a5 W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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; b, [$ l* y) H u) E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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