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原帖由 如花 于 2008-4-24 20:37 发表 
; j& s& k' \5 o S6 s# R4 F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"5 p" n X' \+ \ y6 R+ q( [, X
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你应该把全篇文章都贴出来/ v2 o7 V8 n6 s# p, B
! K! r- v9 ^ K2 U6 z- l [/quote]" X1 N, C% n$ n7 w
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"我买的房子的目的intention就是买来sell for profit的" $ Z. W4 w3 ~' x. e6 @* S8 p
- b5 L3 }* f5 m8 _: \8 CProfit既可以是capital gain, 也可以是income.9 q! ~' H+ |( ]# }3 U' Y1 N C
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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, |8 D( j/ e6 p1 C2 y1.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;
5 m- z. Q1 }% P8 J2.Have been acquired, constructed or developed with the intention of being used on a continuing basis;
* B( L+ p' ?: N# r: |! A3.Are not intended for sale in the ordinary course of operations;
, n5 t4 {" n9 l. C, J# y4.Are not held as part of a collection" ( c% v3 `4 Q, U/ C: ~# ^
- r. K/ v s- k5 Wcapital gain is profit that results from the sale or exchange of a capital asset.* [5 S7 X \$ o! d
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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.: R( E7 j+ b0 \# s
Any gain on its sale will be business income.) [7 m D+ N- V: o
: T! i5 _( b c. d9 N5 ?' W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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. x/ D8 q8 ?; ]7 X3 [! F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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