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原帖由 如花 于 2008-4-24 20:37 发表 
8 ]: F; Q8 ^, V& ~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"3 y% {. j# p& ` K- I* X, Z
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你应该把全篇文章都贴出来
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- [7 J0 Z- j) n/ N0 t"我买的房子的目的intention就是买来sell for profit的" - _- l! C! t8 S7 k' g; k
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Profit既可以是capital gain, 也可以是income. A% ]! {; ]. s* d( N7 ?: K
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.1 l" ~4 z. X9 c) x: s& ^
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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: , `& I2 ^, g+ ~1 w' b6 f
$ u2 g4 s. D1 Q1 o' i4 U1.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; + x2 x- A1 F: {( O4 w2 a
2.Have been acquired, constructed or developed with the intention of being used on a continuing basis; 5 F1 A8 h5 ~- H# e% w+ c
3.Are not intended for sale in the ordinary course of operations;
& Y1 f: m9 G, S/ r4.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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+ ^8 C; Z# a! R* X( I) fInventory is a list for goods and materials, or those goods and materials that are ready or will be ready for sale." T5 n* ~6 I6 j2 R( _ A* Y
Any gain on its sale will be business income.
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6 h' A' ?* R- ]% ?7 s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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