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原帖由 如花 于 2008-4-24 20:37 发表 0 E0 Y9 K" h- B8 i ^8 Z
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"1 c4 S0 t. m4 A; H2 c9 `! M- v
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你应该把全篇文章都贴出来
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+ J' p9 A( \1 ?7 i8 G [/quote]
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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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+ `" j: ]% l% D$ M0 Q7 EProfit既可以是capital gain, 也可以是income.
1 V( M/ g; 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.
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9 M' Y% a5 y' T6 w/ u, o9 V"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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; u* J8 |9 ~! ?7 n2 M4 m8 r N0 R1.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;
* ~5 H. m* c7 f1 ?3 i3 c7 Y" Q2.Have been acquired, constructed or developed with the intention of being used on a continuing basis;
5 x3 \' x# A5 B2 U/ Q/ X" I' r/ t6 d* z3.Are not intended for sale in the ordinary course of operations;
( K' f2 A3 {* u4.Are not held as part of a collection" # L: Q; j/ q: i" u
) w/ s: S. A1 j2 }6 \. B0 Hcapital gain is profit that results from the sale or exchange of a capital asset.
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* x* J, Z6 G7 AInventory is a list for goods and materials, or those goods and materials that are ready or will be ready for sale.9 R$ K5 b5 Y# g) k
Any gain on its sale will be business income.8 ?( r/ N- \' U, U$ |
& e+ x% s& I) g1 G/ c/ _ 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?
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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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