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原帖由 如花 于 2008-4-24 20:37 发表 - t o/ W8 a2 U2 G7 X, {
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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4 L. K: Z8 i i$ K4 m+ w"我买的房子的目的intention就是买来sell for profit的" * h; i k+ J9 j& @& }; x, m
+ b7 o" H" Z8 o5 {+ w8 _& ZProfit既可以是capital gain, 也可以是income.' B/ |7 ?3 v$ q, `# B
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.& T. \; n/ b2 j1 M
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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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$ L. O- y& l W& O0 [) |: ^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;
+ K4 q1 f- ~7 W/ ~; N9 r: Z2.Have been acquired, constructed or developed with the intention of being used on a continuing basis;
: j& J/ g% M2 ~ S+ c) O3.Are not intended for sale in the ordinary course of operations;
1 Z; I3 M( u4 z6 x6 g4.Are not held as part of a collection"
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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.$ z) |* N* s8 M
Any gain on its sale will be business income./ D' d0 P; C& p3 y
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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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