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原帖由 如花 于 2008-4-24 20:37 发表 
( K, |5 |2 y3 l: [8 \4 q4 z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"& Q0 @' a* y9 r- t
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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" - k4 h* v. O @$ L4 \: a9 ~
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Profit既可以是capital gain, 也可以是income.! n" C6 {9 s4 F7 T
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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+ P7 f- `& s' c0 F/ C9 F* B2 \5 o2 @"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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0 [' F! B% {9 Z+ r! G W+ Y1.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;
1 |$ J6 M. o5 O& C. o' Y7 O2.Have been acquired, constructed or developed with the intention of being used on a continuing basis; & T O9 z& o9 b% w
3.Are not intended for sale in the ordinary course of operations;
B" m W- C; o& u5 I4.Are not held as part of a collection" ' y9 r1 n) b" r
% j) U" p# S$ o `: k$ Kcapital gain is profit that results from the sale or exchange of a capital asset.
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8 L/ ^2 w/ T3 L( ]4 _, N' _Inventory is a list for goods and materials, or those goods and materials that are ready or will be ready for sale.
. m8 E4 i# j; C/ [5 l) RAny gain on its sale will be business income.% G9 L. s$ s. O7 t8 \8 s, K: v
: N% [% M, q" }3 _4 C2 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?
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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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