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原帖由 如花 于 2008-4-24 20:37 发表 
: O8 x0 q7 { O" h! p% ^; ^- G9 e) ^7 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"" }6 T2 @( l( i7 _, c! o
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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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/ T% g8 H9 l8 d& v"我买的房子的目的intention就是买来sell for profit的" 3 P9 H# ~( t; I; {$ G$ {
2 q/ e& b% v% G8 g+ L! S% dProfit既可以是capital gain, 也可以是income.
\1 d' g9 I2 Y/ |4 S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.5 d* h& c) K0 ? L% h
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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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0 @2 s! Z7 N1 C7 x" Z4 h% w1.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- G" N9 R4 ?7 I5 t2 T6 {
2.Have been acquired, constructed or developed with the intention of being used on a continuing basis; ) e% y4 ?/ w0 y# h2 y. i
3.Are not intended for sale in the ordinary course of operations; 9 s: `4 ^5 J& Q- W7 f$ s7 a- Z
4.Are not held as part of a collection"
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# O% ^' C0 W+ N. ]8 T, s+ ncapital 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.
5 `2 j$ [$ E+ h- k( }9 `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?
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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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