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原帖由 如花 于 2008-4-24 20:37 发表 % W5 z) o( T# W, Z$ ^# N
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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2 E Y3 P, @) t3 i" d# }"我买的房子的目的intention就是买来sell for profit的"
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: c) w0 Z/ D6 e$ P- E* MProfit既可以是capital gain, 也可以是income.
& n: B& I% J! Z' H* K9 M/ z8 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.
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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: + y7 n4 u% T( }) q& x4 ~& @
& F! T2 y, B3 n- [" j1.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;
1 l1 X2 `5 f0 B3 x# y& }- F: d2 B2.Have been acquired, constructed or developed with the intention of being used on a continuing basis; 2 Y& f# a: O$ p# e3 Q8 B
3.Are not intended for sale in the ordinary course of operations; % [3 k, t( J3 @) Y5 U& e1 s
4.Are not held as part of a collection" % c; `5 t! O% j( u
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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.
- P; j, c+ K# \Any gain on its sale will be business income.
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0 ?) b/ z5 h3 n; B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?$ c7 N. q$ {1 t! r3 Q0 Y" j. p
8 z8 E) ]+ I, A1 K1 w6 ^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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