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原帖由 如花 于 2008-4-24 20:37 发表 
4 ^* {( m9 E! s8 k9 k, f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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2 K; W0 g: a# S) h" g [/quote]! B* e$ f# x" Z/ o
$ L( r, X; [# C5 P9 J" c9 t" ~5 w"我买的房子的目的intention就是买来sell for profit的" ( S+ j6 S) p l6 G! ^+ i
* F y* u$ O0 M* [, L' KProfit既可以是capital gain, 也可以是income.
7 Z$ G, R9 B% g! {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:
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' G/ K- c0 D6 {/ s: c1.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: b; `' T' w4 b4 L7 N
2.Have been acquired, constructed or developed with the intention of being used on a continuing basis; 2 I) l* Q. d; J% S- a
3.Are not intended for sale in the ordinary course of operations;
. Q( D! g: f1 ]4.Are not held as part of a collection"
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capital gain is profit that results from the sale or exchange of a capital asset.6 t3 ]( l( R1 T+ \0 e. I
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% l2 k1 x. l+ D2 Z$ b/ z+ [$ ^Inventory is a list for goods and materials, or those goods and materials that are ready or will be ready for sale.- K0 v J: }9 j
Any gain on its sale will be business income." `$ K5 ^& a; }' E7 Q/ d6 i
5 D7 U/ N) v; `0 \, m. s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?3 H4 q/ V) t& [* r4 p! Q
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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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