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原帖由 如花 于 2008-4-24 20:37 发表 
! C/ b* r5 v t9 j' j: 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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你应该把全篇文章都贴出来
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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.
# e& q& I5 C7 o d5 \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.. ^) F" v* o7 q) u! T4 e/ ]
" a! C& m/ k1 A"Capital assets, comprising tangible properties, such as land, buildings and equipment, and intangible properties, are identifiable assets that meet all of the following criteria: 1 j" A' o8 m$ T8 k/ X
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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;
3 T' z3 q7 W" g9 T; |6 Y2.Have been acquired, constructed or developed with the intention of being used on a continuing basis;
$ P0 i5 b; q2 B! F& ] D5 f' V# {4 Y3.Are not intended for sale in the ordinary course of operations;
5 \4 a& E8 r7 g, h0 y5 F4.Are not held as part of a collection" ) q2 }! h% j: r; \2 |
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capital gain is profit that results from the sale or exchange of a capital asset.
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& o: ?8 z# ^" R' Z5 PInventory is a list for goods and materials, or those goods and materials that are ready or will be ready for sale.2 n5 t$ i* E8 H4 r
Any gain on its sale will be business income.
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% T) \# s' _7 t4 e8 l, l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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