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原帖由 如花 于 2008-4-24 20:37 发表 
6 \+ ?" [( x* i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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你应该把全篇文章都贴出来
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" h9 `, G1 \& d4 W9 R) o"我买的房子的目的intention就是买来sell for profit的"
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Profit既可以是capital gain, 也可以是income.
( ? L4 h7 }" i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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" a& g, m; n Z$ @$ 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: $ e4 _7 b/ q0 ~! K
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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;
, }! v! @' \5 |- K, Q1 O2.Have been acquired, constructed or developed with the intention of being used on a continuing basis; + ^( r0 N4 l% `; m) d7 C% q- O& Q0 \
3.Are not intended for sale in the ordinary course of operations;
1 j C/ A" _5 |$ V1 \4.Are not held as part of a collection" ' n( p4 a, q! o0 r& F0 ?- ?
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capital gain is profit that results from the sale or exchange of a capital asset.
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8 g }- W8 H5 g: I) |3 f2 fInventory is a list for goods and materials, or those goods and materials that are ready or will be ready for sale." V/ N2 @5 |% ^
Any gain on its sale will be business income.- m/ j% _& ]3 r& H4 w; }
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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?
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. {" A. ?0 l4 m& w; |- 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? |
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