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原帖由 如花 于 2008-4-24 20:37 发表 
. \( D( Q/ `/ b+ z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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6 i( g9 }! x5 f/ u你应该把全篇文章都贴出来
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( p" j% Q( ~3 q7 Z) x x' r! W$ i"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.
5 D8 V% _* j* o/ r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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) B/ l I" h) K"Capital assets, comprising tangible properties, such as land, buildings and equipment, and intangible properties, are identifiable assets that meet all of the following criteria: 5 ~- V9 u9 q8 T" i" S+ X& F
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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;
6 E: o2 X# H5 m: @; A2.Have been acquired, constructed or developed with the intention of being used on a continuing basis;
3 B( W5 R5 l a3.Are not intended for sale in the ordinary course of operations; ) @/ A j5 k) D( A* ?4 w! [4 D
4.Are not held as part of a collection"
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# `: {4 C- _+ z% C) \- ]capital gain is profit that results from the sale or exchange of a capital asset.! p8 d7 i8 G7 Y3 G) t4 g
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" w- x0 ]3 E! W1 N9 R- D4 YInventory is a list for goods and materials, or those goods and materials that are ready or will be ready for sale.
2 f) J* y: S) M6 {Any gain on its sale will be business income.# ?* D% w8 R- r& y1 `% c7 T
% K# `% I& w4 r& a$ }2 H2 ^( G 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? h1 L3 K; Y4 p' c
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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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