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原帖由 如花 于 2008-4-24 20:37 发表 2 L- W* x. t) 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"! R/ Q6 L3 L& P0 I
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你应该把全篇文章都贴出来
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" _, ] v, J. T H1 H# |( S [/quote]
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6 n4 Q2 O' m% |7 _* G/ ~"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.
/ ~- w7 b! V% |' ? Y% q4 j5 K4 ~6 C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.: e9 u7 u0 o2 _1 d1 @
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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: ; _$ F% a) q) n$ Y
; r l3 c% U3 ~" C5 q- F1.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; : V$ w( q1 h3 t) b9 j
2.Have been acquired, constructed or developed with the intention of being used on a continuing basis; 8 i0 m, e8 E( h9 X' U7 G$ |
3.Are not intended for sale in the ordinary course of operations;
; z) ]; w6 x+ E. \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.# B% t8 D2 [% A- Y% n; F
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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.
1 H; {$ T& l" @% B% h6 tAny gain on its sale will be business income." d) J: f6 P3 d" b: v8 \
- q2 }! c1 N& y- F+ o% z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?1 h6 }+ f$ g$ y/ T8 z
- P$ g; m. b3 X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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