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原帖由 如花 于 2008-4-24 20:37 发表 / Z7 n+ K( G+ O- Z# C
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", D1 A. i. ^" P
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你应该把全篇文章都贴出来
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[/quote]
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"我买的房子的目的intention就是买来sell for profit的" ! C. e" F+ {3 }/ {" c: G v
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Profit既可以是capital gain, 也可以是income.
+ ?! Z, h* `4 z, l5 w0 W/ U& i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: ) O" @( `2 ]3 `
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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; $ o. C; I5 R; R2 d% E3 ?1 w
2.Have been acquired, constructed or developed with the intention of being used on a continuing basis; # k/ @! B' b" Z9 f
3.Are not intended for sale in the ordinary course of operations; 8 X& g' Y) t0 k5 {& V
4.Are not held as part of a collection" $ }- C+ ^ D" N. W# M, {8 E5 [- b
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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., b: V6 E. w: f9 ~3 I- U* ~$ m
Any gain on its sale will be business income.) s( _7 w7 w" B6 ~& u4 \& w5 _
+ \) A6 f( E$ H3 Z+ b0 T8 s' x+ o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?; Y: C4 u* B; M5 O" v( S
* a, A7 ~% T6 a. U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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