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原帖由 如花 于 2008-4-24 20:37 发表 ; N# [+ c/ N T; V! X. R( m 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"1 e F% o& V' T3 o M$ O+ S3 m* B* ^
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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"
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Profit既可以是capital gain, 也可以是income. j9 R, \* J/ j: _
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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8 {! C! L7 ?9 i9 `"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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7 Q2 A2 \9 V+ n: e! _4 i8 A1.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; 8 m+ J; c4 n7 ~1 Q+ M3 i
2.Have been acquired, constructed or developed with the intention of being used on a continuing basis;
& }5 P2 A% f! R. r3.Are not intended for sale in the ordinary course of operations; 6 X) J* M8 }- A9 }& R
4.Are not held as part of a collection"
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capital 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.5 X6 {; ]( \$ S0 r% P* {
Any gain on its sale will be business income.
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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?+ s. G( q% ^* Z' P; n: D1 m. K9 D
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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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