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原帖由 如花 于 2008-4-24 20:37 发表 & H- {' ^5 o2 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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5 A& V7 ~) ?4 l你应该把全篇文章都贴出来* G/ P) |! D- o, @7 H
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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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Profit既可以是capital gain, 也可以是income.
# `* P- X# I9 }! h7 ?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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' I0 J& K3 q% @/ _& q"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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! d! a( L. @8 @% e1.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; + L: {4 h* F6 P
2.Have been acquired, constructed or developed with the intention of being used on a continuing basis;
- H7 b, D9 r0 W; h$ M, T( F3.Are not intended for sale in the ordinary course of operations;
) z, D& J: Z' a" h* ]9 c4.Are not held as part of a collection" - g8 ]0 H/ d1 n
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capital gain is profit that results from the sale or exchange of a capital asset.- Y4 F# e" _% S0 L5 R. S! ?
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7 }! {% P. q' G2 _# D' ` |6 ?. AInventory is a list for goods and materials, or those goods and materials that are ready or will be ready for sale.7 t# d7 b w1 ]; i Q2 Z
Any gain on its sale will be business income.
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2 b/ R5 P& l$ j2 y$ W8 L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?/ q# Y6 S/ v6 ?+ [- ^2 v$ A
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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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