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原帖由 如花 于 2008-4-24 20:37 发表 
3 d- q8 A. u# D1 W3 D- P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"& S- Z+ q9 t; z* f
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4 A/ q2 T0 R0 T6 E% Y8 N+ t你应该把全篇文章都贴出来8 f4 X8 m4 \4 i# I7 G& i" \
, Q1 t! y9 ?) i! S. ~5 i e [/quote]
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2 ~' _$ [" i H$ L) q C"我买的房子的目的intention就是买来sell for profit的" ; V8 x m, l+ a
1 T# m6 j' n R3 \+ GProfit既可以是capital gain, 也可以是income.
3 D; M N& a2 O- 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.
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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: 6 n$ q4 l* J# k( ?* {
4 w: G) b$ B( f/ B- G+ e9 L$ \9 ]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;
) i) j- G( y" C; K2 I7 s2 u2.Have been acquired, constructed or developed with the intention of being used on a continuing basis;
% G H, \- F2 j1 a: @6 {3.Are not intended for sale in the ordinary course of operations; , I8 m" G2 @! z! }) p
4.Are not held as part of a collection"
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capital gain is profit that results from the sale or exchange of a capital asset.* p2 B3 u7 g5 P5 d" u, Z
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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.
, E; L' V& ^, l0 K2 KAny gain on its sale will be business income./ V# V4 Z" }$ n
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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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, I5 f6 n/ C7 }, F! R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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