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原帖由 如花 于 2008-4-24 20:37 发表 
8 F5 U( O% M/ X+ j" P! p) x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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你应该把全篇文章都贴出来# @' T0 ^4 C1 A5 D
$ X5 B8 J8 M6 d: W% R0 k [/quote]( _! u$ m# R" _3 G5 T
M x( p! h+ G/ y' V# j4 W"我买的房子的目的intention就是买来sell for profit的" 9 @. I* \+ A Z( A4 ?9 u* Y
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Profit既可以是capital gain, 也可以是income.
' e* K8 X4 o& K; O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.: {0 O( c1 y5 S* m0 a
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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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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; ( l& k- A+ j2 ]( B' E/ E
2.Have been acquired, constructed or developed with the intention of being used on a continuing basis; 4 L9 Z4 Z. Y' J
3.Are not intended for sale in the ordinary course of operations;
4 k1 I, [ m+ R$ R1 I) I& i4.Are not held as part of a collection" $ f# a3 P. L6 t8 O
2 t9 S7 V, ?- A! |+ [6 V- R1 D, bcapital gain is profit that results from the sale or exchange of a capital asset.
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: o2 `3 D! I+ \6 | M0 Q2 tInventory is a list for goods and materials, or those goods and materials that are ready or will be ready for sale.
5 F" T: t; }7 B6 ]+ T9 y# vAny gain on its sale will be business income.
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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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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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