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原帖由 如花 于 2008-4-24 20:37 发表 
/ q4 l e5 X- L, `) n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6 D F4 e# S' `
' o+ V1 V1 x9 n9 V [/quote], i F1 c0 C, Q1 C1 k1 g; x) u+ x
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"我买的房子的目的intention就是买来sell for profit的" ( }+ n8 X& u" @5 u( y# X
9 s& B6 Z3 _; fProfit既可以是capital gain, 也可以是income.
7 U" c0 p# l. I5 ^6 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." V* P# y" G* ^/ E# e5 \$ q
5 m! \# C0 n* e9 L"Capital assets, comprising tangible properties, such as land, buildings and equipment, and intangible properties, are identifiable assets that meet all of the following criteria: 9 s+ `& i7 `0 U/ t0 M
( X# b( c- `# w g. D, w: Z1.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; % v/ f1 E7 o. c; o9 f V/ V2 Q! K7 r
2.Have been acquired, constructed or developed with the intention of being used on a continuing basis;
4 s( q' q0 s5 @+ b0 \6 p, \3.Are not intended for sale in the ordinary course of operations;
( Q* u1 S; H$ E) c4.Are not held as part of a collection" , {% v/ n) s6 k6 C
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capital gain is profit that results from the sale or exchange of a capital asset.& y- Y7 I: m/ S* Q" b0 ^: e* G
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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./ m( Z( e7 N) Y" d" ]3 J/ }
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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9 _7 K' t# ]: b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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