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原帖由 如花 于 2008-4-24 20:37 发表 
0 p5 v$ t* h7 S- |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". z, l" d2 u( [1 y8 f7 r
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# K3 ~. \% V/ }7 `4 S你应该把全篇文章都贴出来
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[/quote]
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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.5 k5 o% K; x6 q0 n& R$ B
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: ' i1 G3 h- _- V( p+ h
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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 g8 d% c$ _9 X! `
2.Have been acquired, constructed or developed with the intention of being used on a continuing basis; 6 z& z" V/ f0 f" k2 f
3.Are not intended for sale in the ordinary course of operations;
$ i, F0 }: J! k) U. ?4.Are not held as part of a collection" ; |1 c1 Y& g4 @8 j/ @ j
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capital 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.* p; L q; G n9 T. } Y% v, U
Any gain on its sale will be business income./ l7 E! G. P) P! y
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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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