 鲜花( 0)  鸡蛋( 0)
|
原帖由 如花 于 2008-4-24 20:37 发表 
# z6 l; Y. A# e* b# L& p8 ]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"8 h7 L; y. z3 K3 V, ~
# O7 }8 I |; }3 @! V
( _/ N S: N5 ^3 r. O9 \# t. d; D! ~4 g! ^% p1 _
你应该把全篇文章都贴出来" h Q: l$ P: n+ n. }/ H4 P4 A, p
- v, a1 Z. r" r [/quote]
6 k5 ~% T: N& |8 _# I& w
% q9 f/ E. m8 N) q"我买的房子的目的intention就是买来sell for profit的" / h0 I/ {5 y2 e+ u1 u( j+ V% q2 V
3 D! o. Y/ g! [6 X1 w/ ~
Profit既可以是capital gain, 也可以是income.
* c" w. k0 C) d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.
! m8 M3 _# u5 E( g
( _; M) q( v! d0 B6 f; d"Capital assets, comprising tangible properties, such as land, buildings and equipment, and intangible properties, are identifiable assets that meet all of the following criteria: - Z( y8 n. o1 u* a# k" Z) L8 a
1 z" M8 k. T0 q T
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;
( y5 l) c+ M6 y2.Have been acquired, constructed or developed with the intention of being used on a continuing basis; ; T+ y& m2 p# Z% k
3.Are not intended for sale in the ordinary course of operations; ; E% ?9 k9 Z* M. @2 H: S
4.Are not held as part of a collection"
. p9 m4 F, @ s* B! @# G) Q3 q; q0 B" b# K! i: S
capital gain is profit that results from the sale or exchange of a capital asset.
H7 f+ C, N' r1 C5 O" o4 B/ c7 T( c2 y/ k
* ^9 g/ O& @) C) ^4 ?" o
Inventory is a list for goods and materials, or those goods and materials that are ready or will be ready for sale.
# d' ]: V& }& CAny gain on its sale will be business income.
" f4 t, K% r3 b/ H; c4 `4 w1 T' `. [0 F# z: U8 z
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?
* j M* ^; w! q$ j7 a* ~, D; j
$ M! k T- x: D( n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? |
|