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原帖由 如花 于 2008-4-24 20:37 发表 
& E% w; ]( ^5 T" z! S/ m1 M4 ~& s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"; N5 p8 l* {/ p
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) z6 O E- ~. Q) f- Q你应该把全篇文章都贴出来
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- _) u9 q# U3 B8 O O5 Q0 W"我买的房子的目的intention就是买来sell for profit的" 9 y- ~9 H8 Q2 x/ c# p% o
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Profit既可以是capital gain, 也可以是income.% Y5 r; j4 b" r) W- U+ A: T
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.8 T0 V. m$ n$ h. K8 v' c
' G8 m9 h9 h/ V% g"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;
! s! X" p3 b# u2.Have been acquired, constructed or developed with the intention of being used on a continuing basis;
! W9 Z* @+ F. w9 t0 M& u3.Are not intended for sale in the ordinary course of operations;
2 _1 b3 N+ p8 R9 a. U( |& [- w$ ^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.
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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.0 l5 p! b, E; l& f/ y
Any 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?; T. M$ b' N( {+ i ^, c
9 l, \+ C6 w$ ?4 e) Y+ U0 I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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