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原帖由 如花 于 2008-4-24 20:37 发表 
5 A0 p$ j! C4 p. u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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, M- ~+ J( G- u9 U你应该把全篇文章都贴出来
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[/quote]
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: q& g" w0 H3 o3 a1 s"我买的房子的目的intention就是买来sell for profit的" ! ` |/ I V3 P/ v2 z6 D+ B8 q
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Profit既可以是capital gain, 也可以是income.
( x; m% u- {* q& V" [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: , E5 {& ?/ [- ^& |: @) z
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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; 7 O6 E+ w; U& j- z# k3 I; C
2.Have been acquired, constructed or developed with the intention of being used on a continuing basis; 1 \( I1 U! C# H+ a
3.Are not intended for sale in the ordinary course of operations;
) D0 W% K5 F' ?* U- f- d8 d4.Are not held as part of a collection" ) U, z q- l3 k- `) S% V
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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., n! E* {6 |. ~9 j( }& V6 [
Any gain on its sale will be business income.
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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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