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原帖由 如花 于 2008-4-24 20:37 发表 
) O/ q+ Z% u' l1 H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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"我买的房子的目的intention就是买来sell for profit的" 8 e2 B; m/ Z/ O7 h+ O* B5 R
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Profit既可以是capital gain, 也可以是income.
' ?; A/ H& L( I' b3 N; ^& g# _! Q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: / I! _7 `( c9 r$ d0 x
0 i V/ X0 y. ~& J3 n( s8 c1.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; 6 k( @$ [+ b& q! j/ y
2.Have been acquired, constructed or developed with the intention of being used on a continuing basis; 8 x9 m' @- W7 Y/ |; u3 ?4 H1 I
3.Are not intended for sale in the ordinary course of operations; " V L- c- i5 K: W! q
4.Are not held as part of a collection" % s6 r4 N/ z6 ]* u
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capital 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.
2 n" b6 v& Q: ~* _$ V% V$ fAny 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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7 p; \$ r- r6 I9 c" n. Y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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