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原帖由 如花 于 2008-4-24 20:37 发表 
- R5 s! n3 W; A/ \5 R% m6 [0 X' 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"
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你应该把全篇文章都贴出来9 j- h% {' b& e& J4 f) e8 H( c7 u
! m! k1 A9 g3 Z. d2 ~6 m [/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.- t& P5 I7 A# Y& P) P! d3 Z
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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" x3 h9 P5 h5 [+ t z% y) L9 Q( f"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; + @' W9 I4 E+ k1 l( I
2.Have been acquired, constructed or developed with the intention of being used on a continuing basis; # w6 k% j2 S5 R& l
3.Are not intended for sale in the ordinary course of operations;
: \' Q2 x7 f5 T% a/ _$ n4.Are not held as part of a collection" - p9 C5 ]) }* @1 ?* s5 l& R& w2 d
+ C& ~) @; o Ucapital gain is profit that results from the sale or exchange of a capital asset.* T# z2 B ^6 u" k
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+ G' L+ _* H# p1 R! K4 tInventory is a list for goods and materials, or those goods and materials that are ready or will be ready for sale.7 e9 d) V9 G5 k+ X( J" G4 Z3 A+ I+ ]
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?
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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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