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原帖由 如花 于 2008-4-24 20:37 发表 
- ?6 Y1 J1 j' F8 i2 w3 ?# i# W6 b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
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[/quote]. m1 A( D, I3 F2 W) s
( k. Q4 o, V. ?3 a% {, Z"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.
. g& P) c4 ?# \& {4 V& e( [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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/ K) [! f Z& V2 x* |, h7 [& {"Capital assets, comprising tangible properties, such as land, buildings and equipment, and intangible properties, are identifiable assets that meet all of the following criteria: , B1 c% a7 r Z4 r1 U
" d8 P% N: W' }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;
" ?; Z/ w7 Z! _+ S4 l" `! q& i! E2.Have been acquired, constructed or developed with the intention of being used on a continuing basis; 2 Z' h( F% y4 [1 w' u# e5 M
3.Are not intended for sale in the ordinary course of operations; 3 u( Z# K; l+ H. c0 ?. b
4.Are not held as part of a collection" 6 c6 L7 D% N- [ e" X5 |' a) C0 \
8 I2 l; L2 E3 o+ Wcapital 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.
& F5 U/ I- s$ M2 w: [Any gain on its sale will be business income.
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; K* i: m& @7 {6 @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?) ~- [: r) z+ N$ H
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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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