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原帖由 如花 于 2008-4-24 20:37 发表 
" p' V% B* q `( Q7 R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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" A) ?, r4 z ~3 K你应该把全篇文章都贴出来, J' O4 U2 r1 }2 D0 s
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[/quote]7 f/ y. q' H6 n! S; Y! Q; p
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"我买的房子的目的intention就是买来sell for profit的" # A, c$ Q% }2 p2 u3 W
% z+ z3 f+ [3 ~1 v. E" xProfit既可以是capital gain, 也可以是income., C, G5 k8 o, e5 v$ R
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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; b3 Q3 w2 Y, i: Q$ G$ f; `, M"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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& H/ k% G j+ Z' p1.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;
) E ]8 h8 d% X5 _; e0 ^1 \2.Have been acquired, constructed or developed with the intention of being used on a continuing basis; / @5 k8 _& N3 y6 N( o1 F" C2 o
3.Are not intended for sale in the ordinary course of operations; 0 W8 Q2 Q: z0 H0 O& h
4.Are not held as part of a collection"
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~' n' z5 K' N# l x( f0 b4 ~: @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.
9 a$ L- k5 r; u6 b6 ~Any 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?6 q9 C1 i2 U$ y7 }# x% h, S( L: w# E
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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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