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原帖由 如花 于 2008-4-24 20:37 发表 4 C2 X; L) J* U1 { |
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"1 m3 x( {0 H/ i4 y6 E
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你应该把全篇文章都贴出来
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"我买的房子的目的intention就是买来sell for profit的" " T/ o0 V, y9 W8 ^: u, K3 a
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Profit既可以是capital gain, 也可以是income. Q1 D+ ]0 Z$ i; C
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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$ _" F0 {5 L9 p1 r6 A# ]"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;
: n) s; C$ f7 u+ ]2.Have been acquired, constructed or developed with the intention of being used on a continuing basis; * ?! A% Z+ ^. i* L e
3.Are not intended for sale in the ordinary course of operations; 4 E: R9 n4 u: W0 b$ |8 q0 q
4.Are not held as part of a collection" . C$ a0 ]6 z4 Q6 X
& A2 O) t3 {) r: {+ Ecapital gain is profit that results from the sale or exchange of a capital asset.
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H7 f- s5 h4 rInventory is a list for goods and materials, or those goods and materials that are ready or will be ready for sale.
6 X6 O5 s- U7 a, mAny gain on its sale will be business income.
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- z7 O( W; l/ F2 e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?* S/ A# Z6 Z+ i p* e1 |/ `( ^
2 i8 _/ h6 O) n% ~5 v% a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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