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原帖由 如花 于 2008-4-24 20:37 发表 
! p1 T! s8 @- \/ Y" P% N1 ^" h! e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" , p' P) b9 h% P+ W C
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Profit既可以是capital gain, 也可以是income.( B! u9 Y+ q5 J! X$ 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.
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+ d! f3 X d3 ]* O% 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: ; X- Z8 X" x6 C1 s2 v
0 H! `- b4 _) K4 ^* }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;
V" k3 e3 W- J) o% Y' e2.Have been acquired, constructed or developed with the intention of being used on a continuing basis;
1 Y6 C; J6 `, o. c- Q& j3.Are not intended for sale in the ordinary course of operations; . L( Z2 n1 `7 J G; u
4.Are not held as part of a collection" 3 g7 O h' W" I$ j8 G* Z# E
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capital gain is profit that results from the sale or exchange of a capital asset.: o! T! G& m) L$ J0 s3 _
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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.) D; N# I: n# }8 W& V! u. f
Any 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?# i+ H' J+ n& W0 M% x
9 R/ Z1 i: W6 B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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