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原帖由 如花 于 2008-4-24 20:37 发表 $ j5 n" `+ M; F: C1 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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& e% e* M1 V- Z8 ?你应该把全篇文章都贴出来
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+ ?% F$ r% N1 u4 j- q"我买的房子的目的intention就是买来sell for profit的" ; L8 z- D _- I. l s: [
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Profit既可以是capital gain, 也可以是income.* m' ~; {, c- E- {4 Y& ]" ?* J/ ]; |4 N
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.$ W- q# B5 `* }0 k0 a+ F+ Q' X" d
3 I# y* C: R$ o+ ?( K/ j"Capital assets, comprising tangible properties, such as land, buildings and equipment, and intangible properties, are identifiable assets that meet all of the following criteria: 5 ?3 R9 X( P# z- O
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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;
0 e1 D' c. X6 @% n2.Have been acquired, constructed or developed with the intention of being used on a continuing basis;
: p) Y; C. O; S* Y3.Are not intended for sale in the ordinary course of operations;
9 l( N% l& P. D4.Are not held as part of a collection"
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" u& B# I* I6 n1 ~* p4 t0 M3 S3 rcapital 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.
- ~. A+ I$ m: [, rAny gain on its sale will be business income.( y: w. |# b3 p5 Q
3 d3 ~+ `: h1 ~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?# X4 d( {! |) u$ r8 ~: L: X
+ V# D% x$ u4 \% e2 }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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