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原帖由 如花 于 2008-4-24 20:37 发表 
) h# h1 Z* E) S7 E5 B% g( q0 q9 f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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/ x& B9 z8 M. X/ J3 b# ?6 N你应该把全篇文章都贴出来! Q3 ~1 V: D( s
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"我买的房子的目的intention就是买来sell for profit的" 9 ~# }" k1 \) |
" D9 }! m9 N! Q) G h4 {Profit既可以是capital gain, 也可以是income.
2 [# M0 C+ Z# c) b3 j3 X" _9 c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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"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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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; # f4 k7 l, q/ Y) h8 S) _$ ^. ]5 K; c
2.Have been acquired, constructed or developed with the intention of being used on a continuing basis;
9 A, Z0 ~: o+ e2 n3.Are not intended for sale in the ordinary course of operations; 1 [, Z2 B2 F" A" |5 m0 r" `
4.Are not held as part of a collection"
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8 [: U8 v1 f$ P( {2 ycapital gain is profit that results from the sale or exchange of a capital asset.
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Inventory is a list for goods and materials, or those goods and materials that are ready or will be ready for sale.
2 V- ]1 |: D# T' L% XAny gain on its sale will be business income.
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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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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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