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原帖由 如花 于 2008-4-24 20:37 发表 
1 Q# P: w4 {) u, U* 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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6 x0 P9 T" K8 A; n你应该把全篇文章都贴出来/ R8 @7 Y2 c/ V, Z$ X# G
! b# e; p5 w. J' h5 m& r [/quote]+ M7 }. g+ k" y, J
% ?3 V8 R2 Q& r"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.
5 t6 j. _$ b6 B4 @' 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.8 v" @2 ?) T, P$ x* n
) A" `* F# I: [2 O7 o"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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. g+ s, I! s- `! e" b1.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; + z4 x7 E4 L( v& L0 v+ k% W* [
2.Have been acquired, constructed or developed with the intention of being used on a continuing basis; - p, A; f, {6 ], B
3.Are not intended for sale in the ordinary course of operations; & z% m0 }/ H6 c& ?
4.Are not held as part of a collection" 3 Q+ y! K Y; v* ^2 T0 _9 w
( e; V. d2 [5 `. j* s# A9 G! Y& H6 }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 ^* q/ k9 ?# k8 b9 Z1 Q" ZAny gain on its sale will be business income.
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1 C. P3 k1 E) M- L! ]) \# z# |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?4 ? X1 b+ e" C
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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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