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原帖由 如花 于 2008-4-24 20:37 发表 $ h% `# R5 A9 W1 `. 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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你应该把全篇文章都贴出来5 i. ]% b8 s5 k% V0 r) ]
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[/quote]
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o# k. A. b7 C"我买的房子的目的intention就是买来sell for profit的"
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6 {, e$ z d$ O" h/ hProfit既可以是capital gain, 也可以是income." B1 \. j1 g6 w3 x |
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.4 d+ n( l% _9 Q/ k5 X' X
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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; 9 q) c0 h9 V8 E) Y' o- B3 d1 @' ?# |
2.Have been acquired, constructed or developed with the intention of being used on a continuing basis;
! Y9 n' N2 b6 {8 ~4 ]2 S2 o9 J3.Are not intended for sale in the ordinary course of operations; 5 V U6 b9 e! @- ~' }( B5 f Q3 _
4.Are not held as part of a collection"
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+ I+ K6 f+ g' J" Bcapital gain is profit that results from the sale or exchange of a capital asset.
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( M$ P7 j% U4 Y3 q$ K3 O3 |: z" \; gInventory is a list for goods and materials, or those goods and materials that are ready or will be ready for sale.& d1 U/ c# f* v8 U& B( v
Any gain on its sale will be business income.- p3 d5 _4 e! b5 ~" \4 X
, a( _' S+ W; A& W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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