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原帖由 如花 于 2008-4-24 20:37 发表 ) l8 H9 `- a8 Q& _, y' {
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"/ S A' j/ \* n
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你应该把全篇文章都贴出来2 q% Y, D$ l/ s- E
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[/quote]
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"我买的房子的目的intention就是买来sell for profit的"
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" R# T/ M' Q1 `) ?2 l9 _; q- J e* cProfit既可以是capital gain, 也可以是income.
# C8 t! j8 [% U" k5 T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.$ F: ?, b# G6 r; C% G
3 c# U, ?1 a) ^3 A7 z9 R6 X"Capital assets, comprising tangible properties, such as land, buildings and equipment, and intangible properties, are identifiable assets that meet all of the following criteria: * t" o3 {* u" T1 ?3 u
; i" G$ m- e" d/ X: f* g7 J1.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; : I! o6 \3 ]: E1 b5 b" Y$ I3 R2 F' ^+ c
2.Have been acquired, constructed or developed with the intention of being used on a continuing basis;
4 X8 c2 v0 p% }3 f F, q3.Are not intended for sale in the ordinary course of operations;
: `' Z6 V; }8 Z; t N+ o4.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. m) q% Y* i# N4 i
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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.6 ~6 W, p4 _( L, `: Y% Q. X
Any gain on its sale will be business income.( X( b! Q6 H5 M0 H! J6 |$ u6 |0 _
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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?: e: {9 ]8 G+ w7 @0 |% t
0 Q3 U; T5 c/ a: ]! P: n1 [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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