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原帖由 如花 于 2008-4-24 20:37 发表 
, h( A+ w& d$ x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"/ M9 X2 R, P. a
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你应该把全篇文章都贴出来3 i! ^6 q( Q+ `/ V, f6 M
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3 J* O K( ^7 U3 k2 K, c! G0 n"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.
, p6 P4 I4 w0 l+ T- W9 t* s' X" ^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 K- T9 k6 H+ M
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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;
4 u( f8 U. ?: a K2.Have been acquired, constructed or developed with the intention of being used on a continuing basis; 0 Z* ]1 O" p K& c
3.Are not intended for sale in the ordinary course of operations;
, {6 ~/ @3 `& _1 F* i' {6 C0 F4.Are not held as part of a collection"
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6 S" O: i | t- W" {6 t+ R2 m7 wcapital gain is profit that results from the sale or exchange of a capital asset.
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1 a i5 d+ N, e3 a# @* S/ gInventory is a list for goods and materials, or those goods and materials that are ready or will be ready for sale.! R+ O. t1 |) G3 w% n3 Y
Any gain on its sale will be business income.5 s8 D* s) Z1 g8 O- h
: h: W* k- X8 e& O* V! y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?* Q& Z- Z, I5 A# T4 J: ~( G
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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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