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原帖由 如花 于 2008-4-24 20:37 发表 
% R/ k y( [* E3 [: p4 g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"% e7 w1 ^/ t4 i, p
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$ X; E; a7 z3 k! [( _你应该把全篇文章都贴出来5 ?) B: f( d/ B9 w& Z3 k, I
" W8 I+ [5 @& ]3 j$ Z- c [/quote]# A: W* i9 N- q/ J; z& ]! E- W4 ^
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"我买的房子的目的intention就是买来sell for profit的" ; l9 T/ G: z# g- A& {0 |
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Profit既可以是capital gain, 也可以是income.. r$ b/ o" P1 {
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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/ B5 M/ p$ V0 o' x% o; B"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/ h2 N. H7 M$ W
2 C# F3 X! B0 V% J1.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;
; [6 P* g2 i% E6 f4 ~3 l* i2.Have been acquired, constructed or developed with the intention of being used on a continuing basis;
- Y- `0 R5 E& q; q3.Are not intended for sale in the ordinary course of operations; 3 i7 F: H# E& K! `
4.Are not held as part of a collection" ?- C! Y4 ?9 b/ W/ d, l% N- f7 O2 M
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capital gain is profit that results from the sale or exchange of a capital asset.
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* H' x6 l! n; [0 z) rInventory is a list for goods and materials, or those goods and materials that are ready or will be ready for sale.! i8 S3 m7 l' L$ X5 _- ~: [
Any gain on its sale will be business income.
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" W% U4 w, k: u' ~) L; F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?- N: H3 V. w& _
" J8 `4 X4 a5 K; {$ {: ?* G; {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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