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原帖由 如花 于 2008-4-24 20:37 发表 
# D2 H. Y2 {% p5 q7 {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"7 Z$ {/ I8 m4 O' x9 [% @/ }7 i
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6 S& B1 t/ H/ Y/ K+ u2 w你应该把全篇文章都贴出来
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$ _5 |0 H8 ^. y; u [/quote]
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+ l: j6 a" _8 N. b( b6 i' l& c$ l1 H"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.
& g% i5 W5 d9 e! z5 k0 A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:
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5 M* B9 o$ A) q1.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; ; a) Y) K. x1 k' W0 Y6 q. x
2.Have been acquired, constructed or developed with the intention of being used on a continuing basis; + |" l' }5 L. F0 l9 t0 q3 y
3.Are not intended for sale in the ordinary course of operations; ; X- J) _+ \ k
4.Are not held as part of a collection" 1 g+ y$ k# k9 G7 q
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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.' |# C1 c0 T* ^# e. Y- i+ c0 a+ _
Any gain on its sale will be business income.8 l- }0 m& h# D" T
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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?4 o$ J1 E& M/ A; t, u& K! C
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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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