 鲜花( 0)  鸡蛋( 0)
|
原帖由 如花 于 2008-4-24 20:37 发表 
- a7 J( P5 p* W0 @. ~0 t" m" o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"- @0 s# @1 t! C1 I# d9 i. l. J/ R! _
2 h: B S. t) y
. c0 [2 F) W4 n# W
- `# S4 k7 y( }: Y你应该把全篇文章都贴出来* D* }/ G4 B' i+ |
) b$ b$ A, ]. |) O7 z" v
[/quote]/ z9 q4 Y! n2 H4 N' `
' v& P1 T/ V. F8 I4 I4 a"我买的房子的目的intention就是买来sell for profit的" ' B) u2 h" ^9 @$ {- C
/ Z2 M6 K4 k" X. w/ B
Profit既可以是capital gain, 也可以是income.
- T+ w# y$ W1 g( v: H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.
+ G9 D, b6 n$ G o
2 V6 N/ A K9 Y* j( ^"Capital assets, comprising tangible properties, such as land, buildings and equipment, and intangible properties, are identifiable assets that meet all of the following criteria: 7 Y, ? k! \4 Q7 l
( p+ l% K1 `8 j3 w: {6 O& C1 K- V
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; 7 C- m4 ^; k# y, A0 P
2.Have been acquired, constructed or developed with the intention of being used on a continuing basis; 3 V8 R; L H' T/ m: v3 T
3.Are not intended for sale in the ordinary course of operations; 6 }" g; k. }. z6 U8 S
4.Are not held as part of a collection" ; A! H/ Z3 ?7 I
0 S3 B% E: X( _( acapital gain is profit that results from the sale or exchange of a capital asset.
6 ^3 g! F$ \! o9 p7 g; M* U# e3 y7 E7 @- C$ ?* L: w
7 G2 t; ^, c: E' r2 ~
Inventory is a list for goods and materials, or those goods and materials that are ready or will be ready for sale.1 ?2 \- l5 y' T$ H5 K4 l; f( \/ d
Any gain on its sale will be business income.
7 E* i0 F% G& s: r* [+ _! o
- q$ S9 W) P$ x3 e; d+ T$ _# v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?# ]5 q0 `$ _- u4 F
) h _; r2 n/ H
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? |
|