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原帖由 如花 于 2008-4-24 20:37 发表 
4 [8 q- ?$ u* }% O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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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"
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Profit既可以是capital gain, 也可以是income.
. Z' H$ A8 @# h2 [3 ^' i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.) e% D) Y+ _& ~) ]; ?" e
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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; 1 B1 v+ t9 l$ w8 F. v
2.Have been acquired, constructed or developed with the intention of being used on a continuing basis; & M: b3 S0 f- j/ ?1 r! |
3.Are not intended for sale in the ordinary course of operations;
# o- {5 R( `1 l! x6 u; ]2 i4.Are not held as part of a collection"
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7 N7 k* b2 n" b; M8 _+ ~capital gain is profit that results from the sale or exchange of a capital asset.. |+ W, {- e; F% @, |& h l
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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.
3 P7 X' u7 I1 b5 [6 l7 }4 sAny 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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/ B1 u1 u; t& z; o3 ~! H1 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? |
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