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原帖由 如花 于 2008-4-24 20:37 发表 
0 ~. e1 Q9 ~+ P; L; D; h3 R9 R6 d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"9 f: n. Q2 z3 b, h1 P" M' T5 J$ |
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你应该把全篇文章都贴出来
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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.
* J0 e+ {+ _! @4 E3 P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.8 w- Y& I7 o9 n3 u. { z+ q Z
7 q% W; _! l, {/ B [8 {"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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! F, @% Q: D' G# s, }! H- o1 p1.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;
' O+ _8 w6 H6 |( L2.Have been acquired, constructed or developed with the intention of being used on a continuing basis; 0 i' L8 k9 S& z: t# @! t
3.Are not intended for sale in the ordinary course of operations; U* F& M) X& \% V& M
4.Are not held as part of a collection" 5 N1 p9 T; j( b+ g$ C6 x
( l& t+ v, d5 U2 W Qcapital gain is profit that results from the sale or exchange of a capital asset.4 ^; x6 W* y0 A, R* h9 \; ]
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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.
0 d. I: [' ?" c3 s5 cAny gain on its sale will be business income.$ h8 U1 K4 ~, D- r0 x5 ~
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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?
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9 L8 {7 n4 A& `# }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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