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原帖由 如花 于 2008-4-24 20:37 发表 # a- C5 ]: w, W5 Y
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 P* ?0 K2 K p: A9 B! C
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你应该把全篇文章都贴出来+ K+ L0 e" ?+ |
3 Z2 y5 N7 Y' @/ f [/quote]) Q. f1 I9 g( n4 ^
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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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0 p3 G3 d7 W6 x9 h( x8 a$ cProfit既可以是capital gain, 也可以是income.
% w) \" k3 |% f, T9 V* J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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"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; * y; o) K4 B6 t% i1 L0 q9 [
2.Have been acquired, constructed or developed with the intention of being used on a continuing basis; / K7 K* D( \/ K: U: S7 D B4 X
3.Are not intended for sale in the ordinary course of operations;
- e' B- { l2 y# E: W4.Are not held as part of a collection" * Q. b ?& l6 w0 a
7 E& i( b1 B+ P! c" Fcapital gain is profit that results from the sale or exchange of a capital asset.! x2 R- G, e, p# E4 ]( W4 T
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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: z. v( f8 ]1 C
Any gain on its sale will be business income.
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, m2 e- W% j7 J" \9 V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?8 E. r, V/ h* \+ T8 \- T
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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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