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原帖由 如花 于 2008-4-24 20:37 发表 
7 x8 V5 ~4 D4 C" B. {% l7 S) N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"2 q p! @ d+ ]/ Z- v9 E/ y% |
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& u1 V+ {7 _# W2 [2 U你应该把全篇文章都贴出来
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! Q' S F; a4 h6 U$ m"我买的房子的目的intention就是买来sell for profit的" " b7 [+ `6 q" V5 k7 w. U. A
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Profit既可以是capital gain, 也可以是income.
) o2 x X" A' ` \# Y2 x- L. z" ~1 s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.; X# U0 `( S, N4 g8 \8 S4 m
) ^; e/ o# V1 Q) o4 J7 W6 X; e: y"Capital assets, comprising tangible properties, such as land, buildings and equipment, and intangible properties, are identifiable assets that meet all of the following criteria: : C! k% O8 B9 }
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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; + i& S8 G! X- V& t8 F: n6 `. v
2.Have been acquired, constructed or developed with the intention of being used on a continuing basis;
. ~' _; Z, C0 G5 w' `* f* T# f3.Are not intended for sale in the ordinary course of operations;
' k0 W) s! u, U4.Are not held as part of a collection"
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8 D; @! j s; Z5 y8 n" \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.7 V8 }. M6 }& J7 M
Any gain on its sale will be business income.! C8 O% B1 L0 h H
# w' S& ]# e/ G$ z* i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?) u* Z! M* D) g9 s
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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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