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原帖由 如花 于 2008-4-24 20:37 发表 
, r3 x2 {/ ?0 j! J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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( E4 S; H5 I" Z R/ q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"
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' {8 T4 y- m9 M0 I+ N2 m$ c7 @Profit既可以是capital gain, 也可以是income.
- ?1 B: a# I/ k# s% B; I7 E! h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.$ `3 Y/ V/ K( I/ E
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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:
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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; ' Y6 z0 M; x, f* q, o6 w: ]
2.Have been acquired, constructed or developed with the intention of being used on a continuing basis;
- J0 T6 d/ N( F- [/ W& J" X1 h3.Are not intended for sale in the ordinary course of operations; 4 K7 [3 }/ B# W! G9 y" [
4.Are not held as part of a collection" 0 T6 I( h5 X! `% k) E' S% `
U. p2 t: ~$ F) o+ c% c/ ecapital gain is profit that results from the sale or exchange of a capital asset.# p& g9 F; I, p% o& k* w9 s
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# W6 ] ]( ~+ qInventory is a list for goods and materials, or those goods and materials that are ready or will be ready for sale.
, r2 p6 T: Z; T; t! n8 LAny gain on its sale will be business income.
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, X' s [, w8 i7 A. i$ X8 ?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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& p# L$ t, ~. B M8 a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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