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原帖由 如花 于 2008-4-24 20:37 发表 
4 \4 m' f% W a( H: Z6 g" w. k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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; \2 A. |6 k# r( @3 l3 t你应该把全篇文章都贴出来7 a* i4 v! d, g% ^2 n' `% A
+ ]( r, C( @6 m9 Y$ I4 } [/quote]
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4 c# e& R* O$ w1 Q' O6 @"我买的房子的目的intention就是买来sell for profit的" ) T o2 d( Q+ d# `, H
/ o) \2 h! x9 [ e: S( aProfit既可以是capital gain, 也可以是income.
& j( Z) x' R% B1 p3 e4 A2 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: 3 W m) ^2 j' l6 ~7 B$ s
: X, ?, d/ v3 N1 l9 M) k; V1.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; / e2 s2 Z9 ]) x$ T2 w1 }
2.Have been acquired, constructed or developed with the intention of being used on a continuing basis;
, u+ P; o, G; a, I) i8 A7 H3.Are not intended for sale in the ordinary course of operations;
* z r- g) ?4 F% l4.Are not held as part of a collection"
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9 F' [* H( T B- V) Q2 h& Scapital 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.5 Z* o1 D+ X+ J" M6 w, D9 I
Any gain on its sale will be business income.: q/ d' q& H) x
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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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