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原帖由 如花 于 2008-4-24 20:37 发表 ; w4 Q: A$ v: J7 M
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"/ X3 L: D3 `, G) Y1 a
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你应该把全篇文章都贴出来6 U. Y, l/ R1 |9 @# f! j, h9 u
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"我买的房子的目的intention就是买来sell for profit的" : s5 G# C9 G- A |
5 N! P- v# g& J" nProfit既可以是capital gain, 也可以是income.
: f" Y1 m. m. L4 }0 T. y# e0 @" R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.3 C' |3 C9 X8 z' u
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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;
- {6 |3 H0 |5 E3 v8 H9 X2.Have been acquired, constructed or developed with the intention of being used on a continuing basis; # c5 F) P' r3 P, d# d
3.Are not intended for sale in the ordinary course of operations; - ` E+ d5 B0 ^( \7 s. r
4.Are not held as part of a collection"
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5 a3 k! f5 o7 Y5 v; {" v# Q9 Ycapital gain is profit that results from the sale or exchange of a capital asset.
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6 ?- c- ~5 {% O% p) H+ T! a; dInventory is a list for goods and materials, or those goods and materials that are ready or will be ready for sale.
! ^. T: {7 I% JAny gain on its sale will be business income.- V+ h8 W$ C5 `8 K5 J$ J
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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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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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