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原帖由 如花 于 2008-4-24 20:37 发表 
$ g4 q* O/ Z- A' {/ U. I& e# q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* e: n7 a" O4 m8 V! m
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[/quote]( o# T2 V) @3 N: v* u. N
; M7 _' y: t% {' t3 m4 N"我买的房子的目的intention就是买来sell for profit的" 8 c3 K$ e0 X- m" c' W5 G1 T
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Profit既可以是capital gain, 也可以是income.; I; } }3 m) X! \& l+ q: N8 t
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: / ^0 ~6 P. d; z+ A6 v4 \% Q8 _7 ]. x
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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;
/ K5 F. ^/ D& I. D2.Have been acquired, constructed or developed with the intention of being used on a continuing basis; 4 `* d1 l! K8 ]* H
3.Are not intended for sale in the ordinary course of operations; 3 q9 K/ R: ?" Y, }/ m
4.Are not held as part of a collection"
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: e; l8 ]' ~# \capital gain is profit that results from the sale or exchange of a capital asset.4 @2 ]7 O x6 R# U( N' N% o( ~' I! I
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) ]( Q7 ~0 y; |7 _1 F( bInventory is a list for goods and materials, or those goods and materials that are ready or will be ready for sale.8 g2 k; v, g; \ m3 U8 `5 S, e! M# d
Any gain on its sale will be business income.# d1 I6 A- o, Q1 y: T1 [: w- j
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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?4 d5 O, m" P6 j. x( t% N% p# e* D1 a
3 l5 r% g% E2 {! ?4 g. L- ^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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