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原帖由 如花 于 2008-4-24 20:37 发表 3 V3 n8 M% t+ [% T. V5 G
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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"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. v2 S4 w! G* ^% m
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 o/ X5 v* D! z+ t
8 L7 B7 Y) F+ N: _$ }7 T# g"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;
4 [, w6 i, u. x5 @; r1 W$ E2.Have been acquired, constructed or developed with the intention of being used on a continuing basis; * y2 P4 a: d( ?/ S
3.Are not intended for sale in the ordinary course of operations; & P4 G/ m& @! X, G6 E, t
4.Are not held as part of a collection" , I2 R7 o+ t) S+ k8 G( S; r
: N5 r& T3 e- D) L. Hcapital 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.) x; C9 {7 [. H1 o: |, Z8 s' ^
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?% O5 g) j: q: ~4 O- r
5 q; q' W6 ~! Q* \5 ^3 c# v! P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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