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原帖由 如花 于 2008-4-24 20:37 发表 
2 G; Y9 W+ A K e0 R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"
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2 W" B6 F/ A, K; g/ d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" ) @5 @0 P5 ]3 _8 R
5 Z" |/ I3 z @' H* vProfit既可以是capital gain, 也可以是income.
+ ?, F! m+ K0 k5 c& @1 g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." W$ z) B5 h8 j0 i$ f
! V1 W( g% ~. h) R2 I: P0 ^$ W"Capital assets, comprising tangible properties, such as land, buildings and equipment, and intangible properties, are identifiable assets that meet all of the following criteria: , U, h0 B5 E7 Y- d ?: h1 N
" w! y) a/ S" s0 @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;
4 H# U6 C4 k! ^' o. y7 e2.Have been acquired, constructed or developed with the intention of being used on a continuing basis; . D. U& J9 M; [- n, j8 F1 ]- i
3.Are not intended for sale in the ordinary course of operations;
" d" z6 u9 I( `' X$ I% U4.Are not held as part of a collection"
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* S3 u2 h7 L( I5 Dcapital gain is profit that results from the sale or exchange of a capital asset.
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( O6 J8 U3 C$ C3 T; mInventory is a list for goods and materials, or those goods and materials that are ready or will be ready for sale.5 A7 A6 l8 U3 H8 ?/ F( t& n
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?- O7 v! M- a- Y- m( U
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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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