 鲜花( 0)  鸡蛋( 0)
|
原帖由 如花 于 2008-4-24 20:37 发表 
, r9 `) t1 F. J" p$ q) H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"' o# n; t& B, f4 ~# _3 r; R
+ o4 L$ w6 _/ x! F+ r
* {' J$ w. A; `- a, X' Y* D- H) o* ^! g$ x
你应该把全篇文章都贴出来/ \- M. k6 i( W% C+ @
1 \. p' K6 @ B
[/quote]5 s* q. y) t9 N* y# z
4 P9 p4 h0 G4 i+ \4 t8 \* L"我买的房子的目的intention就是买来sell for profit的" - N2 ~8 Z4 D4 q# C- \2 D$ Z, i9 O
) J, w( B; I2 q+ E J& H0 ?. p) x
Profit既可以是capital gain, 也可以是income.$ J& c! L/ C9 A7 t& 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.6 l+ e6 o; F, I- N5 S
5 H i" R$ Z; f- j! a5 O' _"Capital assets, comprising tangible properties, such as land, buildings and equipment, and intangible properties, are identifiable assets that meet all of the following criteria:
( S$ M6 c9 f# i3 T4 T7 n9 u5 T N" Z- X$ ]. q: X9 R
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;
/ z9 [5 V' B1 G4 o/ G2.Have been acquired, constructed or developed with the intention of being used on a continuing basis; 7 P& I! q$ O+ Q% g2 t5 f7 A
3.Are not intended for sale in the ordinary course of operations;
: }# O6 D7 N3 j4.Are not held as part of a collection" & k, Y8 x1 U2 n; s
0 h0 t' D( v3 I1 [( ]/ Icapital gain is profit that results from the sale or exchange of a capital asset.
. k' ^% }4 V0 Z# n d+ i- A
2 M( j5 _* P% \( N# j4 k; R# x* S2 b8 y3 c' n V
Inventory is a list for goods and materials, or those goods and materials that are ready or will be ready for sale.6 U9 t1 a/ L; K- J [
Any gain on its sale will be business income.
: A9 @& p7 e: `; ~3 n+ V; p* q6 G$ T" T i3 p$ A
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: u8 H0 Z2 W" J' m( c3 a% k2 [# c5 Y3 g8 J
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? |
|