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原帖由 如花 于 2008-4-24 20:37 发表 
9 i! f9 u# P; b8 y8 H E' t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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) n6 `7 L) m3 `4 Y你应该把全篇文章都贴出来
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9 H5 ?# n6 `& l. e; \ [/quote]. P& N2 i* M+ {( n* ?
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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.
( g! h. y' v+ T* v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; 9 T. V8 p/ |; U$ u/ v
2.Have been acquired, constructed or developed with the intention of being used on a continuing basis; 5 c9 o! O* f9 n. v7 H1 p0 J
3.Are not intended for sale in the ordinary course of operations;
; ~+ J$ u8 _4 {! l/ V4.Are not held as part of a collection" : B% _! R; d# k; @& l
4 N. v" i' y0 h# tcapital gain is profit that results from the sale or exchange of a capital asset.
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6 B( g: w6 B. AInventory is a list for goods and materials, or those goods and materials that are ready or will be ready for sale.. i9 m5 {( P0 [+ r& s1 L( H
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?' @5 f$ C9 i2 {1 M, b3 n* T
, o# r2 O$ I. ~% B) E, `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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