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原帖由 如花 于 2008-4-24 20:37 发表 
2 I0 A- t* x) i, V% O( L6 L: 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]
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" U8 C3 \8 e5 Y"我买的房子的目的intention就是买来sell for profit的" 3 E6 T+ l# h3 L$ T$ R- d. @
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Profit既可以是capital gain, 也可以是income.
1 A( u8 |! V* S( B) K2 V1 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.% r$ Z, o% H Q, X( Z1 u! M
2 f l' J3 T6 C0 D"Capital assets, comprising tangible properties, such as land, buildings and equipment, and intangible properties, are identifiable assets that meet all of the following criteria: / O! T3 R: M7 s) M y: `
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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; & T' \- W7 q3 c5 t9 }# W# d* Y
2.Have been acquired, constructed or developed with the intention of being used on a continuing basis; : t0 }8 T+ e1 |! l" e
3.Are not intended for sale in the ordinary course of operations; ) Z" f# x( {4 d
4.Are not held as part of a collection"
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! b8 ]& }8 P3 L$ acapital 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.
8 W( ^; L# Z2 c5 R$ x8 ^+ A [Any gain on its sale will be business income.
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9 I/ e2 q+ v% {% y# R0 Z& E1 Y& r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?, `& ^) b- o3 Y& w
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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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