 鲜花( 0)  鸡蛋( 0)
|
原帖由 如花 于 2008-4-24 20:37 发表 , F; F6 J2 V4 B! ^% |
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"* d& |) n9 M/ H: B s& o
8 ]& r$ D, C! A. f
5 j7 a2 ^6 z ^, l3 x
0 e( M2 T+ [5 ~& D你应该把全篇文章都贴出来
- Y M% a& p$ z+ _! ]: t; E9 V0 }
5 e2 m& y3 o) s$ {# l [/quote]6 R4 q$ L }4 m4 b
' e0 Y4 i* a: ~* G( ], B$ ^) b
"我买的房子的目的intention就是买来sell for profit的"
* l* H9 [$ x8 R$ ^, \6 T' o" W6 w# E) J8 U2 Z
Profit既可以是capital gain, 也可以是income. a6 G, k$ Q0 {+ z. Q) q4 p
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.( Q- D' `8 V/ V) j5 ]; O
1 N3 w0 M' y* z9 R9 M" ^# l"Capital assets, comprising tangible properties, such as land, buildings and equipment, and intangible properties, are identifiable assets that meet all of the following criteria:
3 D3 g! R2 A( H0 q4 u \* c4 C2 |+ h" N* o4 g
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;
$ L3 `) ~7 h4 w4 O1 X5 X0 \2.Have been acquired, constructed or developed with the intention of being used on a continuing basis;
3 c- ?) r3 d. Q# {" Q$ f6 Y3.Are not intended for sale in the ordinary course of operations; * O# t8 y) A" Q
4.Are not held as part of a collection"
' w) G6 u8 W q. O6 W, U4 e. S, g6 _( S$ T6 o5 J9 {1 |' Y# n
capital gain is profit that results from the sale or exchange of a capital asset.
' z2 Z/ h* t0 P) R$ ~( k
; K9 Q8 d! X# b( K. w0 F- J: p M
% K, k( d% a3 oInventory is a list for goods and materials, or those goods and materials that are ready or will be ready for sale.; }( I: \* \! i. k/ F
Any gain on its sale will be business income.0 `" H5 |, ?7 U0 E
5 a/ Y6 Q: ^ H0 ~: j) H
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?% e. `/ J; j4 v- k( Q
# D/ e9 s( _9 Q1 t- V& C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? |
|