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原帖由 如花 于 2008-4-24 20:37 发表 
: t5 l' s% y) z+ {% w) a$ S; E! Y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"1 l( O0 {0 S. U; J0 Y9 a
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你应该把全篇文章都贴出来, X+ U% R$ c$ g* e
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9 K) x8 M) {. U"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.
0 T+ D3 k4 E7 S$ y7 N0 Y/ 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.' m0 W& e1 f3 i7 ]: D! {& e2 ^; {
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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: 4 z# B; {' ]! a% T
* k% M( L7 I$ I8 K1.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;
; a/ v$ G+ F0 U4 L: [2.Have been acquired, constructed or developed with the intention of being used on a continuing basis; ' G6 Z1 W2 d; a& e5 o
3.Are not intended for sale in the ordinary course of operations; ; m; H9 n7 N5 f: K# N& @
4.Are not held as part of a collection" ' B, X6 q" I2 {+ x
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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.
$ G( I2 K$ A5 SAny gain on its sale will be business income.7 R$ M5 v. v2 m/ S) e
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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?: }% x- c/ \5 ~1 Z3 k
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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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