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原帖由 如花 于 2008-4-24 20:37 发表 
5 }+ a% ?$ A X; Y' c8 n& Z& F/ K* 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"" l* ?8 K# W" P% P$ G
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* k3 T! i/ C, r2 e0 C你应该把全篇文章都贴出来7 u4 i8 s- ]0 S e5 I" y' z
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"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.
: ?8 `% V+ l% L# i6 p3 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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0 h1 l6 K6 ^, t' p"Capital assets, comprising tangible properties, such as land, buildings and equipment, and intangible properties, are identifiable assets that meet all of the following criteria: 8 q, L- N s; U$ n9 u+ f
) A, i1 Z2 ?! R( m1 e7 s4 {0 X1.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; " @' _# ?; h) ^6 b# o
2.Have been acquired, constructed or developed with the intention of being used on a continuing basis;
] A4 B: s9 y3.Are not intended for sale in the ordinary course of operations;
+ R! O$ G7 [" _4.Are not held as part of a collection" $ A1 x4 ?! y- ]) P& A! N
6 p5 _9 g: \; f, X+ Icapital gain is profit that results from the sale or exchange of a capital asset.
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5 c9 I" N S7 wInventory is a list for goods and materials, or those goods and materials that are ready or will be ready for sale.
- B3 h2 a! D, Y* S0 NAny 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?! {; [0 s; o6 P; C
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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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