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原帖由 如花 于 2008-4-24 20:37 发表 
) X5 {6 r+ j( V& V6 y5 m m, 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"5 ?& _$ h0 [" t8 Y
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: I v7 p7 Q8 ^# L你应该把全篇文章都贴出来! ^. W/ ^ T* S$ d# S! S" _
4 V/ O( V* @. L' w2 x. E [/quote]( }1 t) ~* K9 h% i5 s2 S6 \
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"我买的房子的目的intention就是买来sell for profit的" ; j) G! r# [9 @2 [ F- u
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Profit既可以是capital gain, 也可以是income.
& v& [/ c& c {: G9 E3 N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.- w: T* ^2 l- U/ U+ ^- ?& X% @! o0 m
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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;
7 U, B' r) a6 O2.Have been acquired, constructed or developed with the intention of being used on a continuing basis; 0 q, g; A, W* Q& x1 q6 g
3.Are not intended for sale in the ordinary course of operations; 7 f5 E5 r; B6 x3 i8 j3 _" |
4.Are not held as part of a collection"
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- e, z3 ^! c) ?( r7 Y- p4 l. _) |5 ]capital 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.- D4 `" C4 b. I; F; Z6 N
Any gain on its sale will be business income.
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4 z: f0 j B' k+ ]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?/ g3 S9 k* h4 ]' b" O, \8 ^
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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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