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原帖由 如花 于 2008-4-24 20:37 发表 
) T2 e# s$ m; H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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! L, z- Q2 s' ]+ |& A你应该把全篇文章都贴出来
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[/quote]' [, Z) |* A4 c7 N" \1 A
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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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" w. ~: X1 n: x9 PProfit既可以是capital gain, 也可以是income.! f8 K0 R/ k# M4 t+ ^7 _# l
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.2 i. t* L2 E1 I6 }( @
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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: + x. X$ E4 `" o" l
( {8 I& r2 {5 |& Q- M0 S5 K+ i1.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;
& G/ M0 I/ D9 a9 k J" s2.Have been acquired, constructed or developed with the intention of being used on a continuing basis;
3 v& l3 r n" g% p! O5 w8 {3.Are not intended for sale in the ordinary course of operations; + }6 Y, ~; S6 T3 M& k
4.Are not held as part of a collection" + |" R2 l# x: w/ u" l
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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.$ |" W6 w0 x) O( z
Any gain on its sale will be business income.- t0 O, y6 V3 g# q
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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?( Q }6 w/ A- q
; G. w/ b4 Q5 E0 @% C0 V. d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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