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原帖由 如花 于 2008-4-24 20:37 发表 
' [' I: ]. g' \/ N! D% a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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# f6 h; ]1 p( v2 _你应该把全篇文章都贴出来# Z: b, s2 i+ ?& R# I& t
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9 p) t$ h" R' l/ G! o0 S" _$ y"我买的房子的目的intention就是买来sell for profit的" ; Z. d7 {0 B2 b/ h6 J; w
/ r) x. w. `/ P, XProfit既可以是capital gain, 也可以是income.
6 ~) N- @8 A% M' p- M5 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.
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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: ! D! {: }' c: A% n1 H
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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 Z1 F9 x" g9 @" c7 f3 k# G2.Have been acquired, constructed or developed with the intention of being used on a continuing basis;
/ [! _6 K5 W5 H: V# i( _3.Are not intended for sale in the ordinary course of operations;
8 L a+ \" N6 }7 ~4.Are not held as part of a collection" + Q1 h4 u6 |. F
- x: R' K/ n1 v) R& y) ]+ mcapital gain is profit that results from the sale or exchange of a capital asset.
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; A/ I# r" @5 W9 OInventory is a list for goods and materials, or those goods and materials that are ready or will be ready for sale.3 n# l! ~5 C' Z0 o- w* F. L
Any gain on its sale will be business income.
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( T* U, h/ ^; Z$ f" I% ^; @9 e5 j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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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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