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原帖由 如花 于 2008-4-24 20:37 发表 
8 R n% N! X! i9 `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"9 w: g0 y. M! T& P6 J6 N
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- ~8 K: Q1 a7 R5 r0 d* w/ x! T& L你应该把全篇文章都贴出来
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3 A9 V' O9 r3 y- h# g6 j [/quote]
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"我买的房子的目的intention就是买来sell for profit的" + o# ]9 ~# _5 H( M1 V: M# X
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Profit既可以是capital gain, 也可以是income.
' S4 h2 n! ?* s* E' L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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, E# B! K" Y. H"Capital assets, comprising tangible properties, such as land, buildings and equipment, and intangible properties, are identifiable assets that meet all of the following criteria: / ^" l$ O$ f' j
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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; # |6 _ j$ q; v! L
2.Have been acquired, constructed or developed with the intention of being used on a continuing basis;
7 l0 F. w- h3 C5 P4 x3.Are not intended for sale in the ordinary course of operations; 0 R3 y2 }" _' D, ^
4.Are not held as part of a collection"
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! a7 Y' [6 V3 u: q# j' S& Xcapital gain is profit that results from the sale or exchange of a capital asset.1 O: {0 k Z4 I% o2 U
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- d: n0 q+ D9 p# B2 UInventory is a list for goods and materials, or those goods and materials that are ready or will be ready for sale.
2 E8 T% T, k( i# `( dAny gain on its sale will be business income.
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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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* i# A3 l% q' y4 Z4 I# W3 W& Y4 W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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