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原帖由 如花 于 2008-4-24 20:37 发表 
# }) H! b0 T- y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" m( ?5 m( J- `: m# V! f; Q
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0 U3 R% B1 |5 b6 }+ [, K) o你应该把全篇文章都贴出来
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6 r z) |+ q" N( [# a+ M8 {, f( G"我买的房子的目的intention就是买来sell for profit的" * g7 k) b5 C+ n
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Profit既可以是capital gain, 也可以是income.
6 _8 c) m( K2 _& ?% J6 E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: # ^- H3 {, y! i1 r, \ i
; m6 ~2 O( n" {; j. U3 z1.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;
. `) _% X8 \$ z6 F3 L! @& X2.Have been acquired, constructed or developed with the intention of being used on a continuing basis;
# P$ o' j; M8 Q. ~6 ~! k3.Are not intended for sale in the ordinary course of operations; ; z. ~) `& e7 K1 e7 J
4.Are not held as part of a collection" / L: C; \# N+ n( l+ g1 ]
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capital gain is profit that results from the sale or exchange of a capital asset.
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4 }' H8 f i% F- i+ XInventory is a list for goods and materials, or those goods and materials that are ready or will be ready for sale.
6 P, M! h: y% M1 F& C0 d/ v; BAny gain on its sale will be business income.
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7 l5 p0 t- m2 x3 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?
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9 I# U" Z* m& Q/ g D b( k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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