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原帖由 如花 于 2008-4-24 20:37 发表 
7 t0 [4 J3 N& @6 J& ?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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[/quote]
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"我买的房子的目的intention就是买来sell for profit的" , a- H! F+ U; W
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Profit既可以是capital gain, 也可以是income. [* a8 ^; y2 S
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.8 f8 K6 {2 c+ r: ?5 U6 {
0 N* r. o" J; M$ P"Capital assets, comprising tangible properties, such as land, buildings and equipment, and intangible properties, are identifiable assets that meet all of the following criteria: 7 _# u% A6 J( `0 ]+ Y0 e
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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; : Z" C. E* F8 g4 Q! L% \
2.Have been acquired, constructed or developed with the intention of being used on a continuing basis; ! k9 \# g' R# ^1 r2 w
3.Are not intended for sale in the ordinary course of operations;
, B' [7 ^* t% T- ~, s9 B4.Are not held as part of a collection" - ?/ S2 E1 F6 |
$ U" z8 x( _& v/ L+ ?# C1 ecapital gain is profit that results from the sale or exchange of a capital asset.9 ]+ [8 i$ _% ^( L* ` l/ a z
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, I& M7 {3 @% t2 l! m1 |Inventory is a list for goods and materials, or those goods and materials that are ready or will be ready for sale.
) o: r5 R* n( T% b. @/ yAny gain on its sale will be business income.
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' E4 H2 ~$ x" _- [! ^4 D* r1 v( P& g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?% \0 E' Z" O5 n. ~, I
7 {/ f# f, X$ r& ]1 C3 m* J2 `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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