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原帖由 如花 于 2008-4-24 20:37 发表 
" a6 x8 P! P. O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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1 l' H( X! B- D c- w& S, S"我买的房子的目的intention就是买来sell for profit的" : p- V# H' r0 `1 {5 A7 \/ e9 w3 p
5 m# Q, z! b. D \4 U! hProfit既可以是capital gain, 也可以是income.( q! p; j. N2 o( y, H
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; + m3 Y0 g" i, Q J+ M
2.Have been acquired, constructed or developed with the intention of being used on a continuing basis; " T V, p4 R+ ^. x# v1 g
3.Are not intended for sale in the ordinary course of operations; ' G+ ]0 j4 k T0 D2 _# P% `; l
4.Are not held as part of a collection"
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) k& v8 k( w$ F% N/ W2 X( dcapital 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.! a2 |2 R8 d* n$ Z7 G; w
Any gain on its sale will be business income.
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1 t# j; c7 z/ D& k: k7 U* }) F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?: k! h9 P# V3 n+ L3 L
+ ~5 ?9 S" d# b* _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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