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原帖由 如花 于 2008-4-24 20:37 发表 , u' a' O' h5 J' `& E
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", {& h1 [" b! I$ V- |
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7 F n+ k1 ?' z你应该把全篇文章都贴出来
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8 ^1 b1 S% ^! l% q/ C; `9 p! M [/quote]3 ]2 m. ?$ O& c2 j+ T
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"我买的房子的目的intention就是买来sell for profit的" . z; S" g, x& C; F
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Profit既可以是capital gain, 也可以是income.
# d" J5 S) _5 Q6 Z$ W$ A# Z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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* W. k( q6 O3 L) f4 Z9 s, t"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; ( J% a a% |; L0 M G6 K. T C" j
2.Have been acquired, constructed or developed with the intention of being used on a continuing basis; * r. K4 Z6 w1 i( n, ?5 o
3.Are not intended for sale in the ordinary course of operations; ; Q8 { w$ u! P+ t; K
4.Are not held as part of a collection" 4 L4 r! g! K5 O- R' b
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capital gain is profit that results from the sale or exchange of a capital asset.2 G3 @/ I" S( n7 }! K3 a
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# f \. v5 }9 yInventory is a list for goods and materials, or those goods and materials that are ready or will be ready for sale.6 D! P) p9 B, y$ U
Any gain on its sale will be business income.
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1 @" F% ~2 Y% ?! J/ ?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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1 v/ l, |* q2 e) z( u% l/ W3 u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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