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原帖由 如花 于 2008-4-24 20:37 发表 . [* U6 s! R5 X4 g) X R& ?, e
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; C, A. \# {4 @; T: W# d
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"我买的房子的目的intention就是买来sell for profit的" # G+ f) |% X y8 S# M( L
+ g$ G) ^" U& \8 i$ f: kProfit既可以是capital gain, 也可以是income.
8 V, k9 x# L4 ~9 J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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/ i- T, }5 u- r( R# J/ }& L"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;
1 K& s2 F' Z [6 `2.Have been acquired, constructed or developed with the intention of being used on a continuing basis;
+ ~) n& q: m1 k% o0 }, i1 e3.Are not intended for sale in the ordinary course of operations;
& q6 F2 e; L8 C P; n6 G4.Are not held as part of a collection" - s' @0 B; Y- I% ^
+ f5 G2 d3 S D- B& Rcapital 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.; s C" y" I0 d" p) d6 ]. m Y; \
Any gain on its sale will be business income.( C" M6 q1 f9 |8 j2 i7 ~* _5 M
; }2 @9 `" S0 W$ X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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3 @0 c# |" D. r% ?1 s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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