 鲜花( 0)  鸡蛋( 0)
|
原帖由 如花 于 2008-4-24 20:37 发表 5 J9 s2 m4 V; [% U' \& b; C
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 {, T+ {$ q8 `, }# g4 n* Y7 O- z
6 K: m! V, o. ]
% }$ m$ G. j* s, I% O4 h+ \, p
你应该把全篇文章都贴出来
3 U& w$ u7 V) P6 t% I) p9 H% R5 I! u* c/ h
[/quote]- ?! {5 T) ?, t/ K; _; p
2 Q! v d* r( x/ j' f
"我买的房子的目的intention就是买来sell for profit的"
8 x# |) B* [( V* O' j- y& q$ X( f8 _7 V! A& c
Profit既可以是capital gain, 也可以是income.
5 e4 c8 U) X+ z& \8 T: y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.
* Z# x. [" J: S8 |( V, c. q+ |
"Capital assets, comprising tangible properties, such as land, buildings and equipment, and intangible properties, are identifiable assets that meet all of the following criteria:
$ j0 D! j: h0 M0 j
1 b/ [* `1 r) A# e- L8 C1.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 q! Q( i) M( `. u/ \2.Have been acquired, constructed or developed with the intention of being used on a continuing basis;
2 K$ y! t( M( z, B5 C3.Are not intended for sale in the ordinary course of operations;
^8 ~/ \% a2 N4.Are not held as part of a collection"
& z) c7 u2 a8 U! S% p3 A" z4 H7 R& }3 b, I
capital gain is profit that results from the sale or exchange of a capital asset.* j$ Z' X+ G8 ]- c) M9 l2 a1 V
2 g( x) ~/ J( }. T1 t
& z6 I3 x! b2 r8 `7 d: E* MInventory is a list for goods and materials, or those goods and materials that are ready or will be ready for sale.
4 K2 q# ?5 L$ q/ E, M* pAny gain on its sale will be business income.
) c/ t2 b) \& b2 Z8 m' w
( m% S" P6 x# z- E6 z% [, R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?
' _) `3 g1 S8 [1 q& w, ?" x) Y* h6 A8 |2 i) D' q
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? |
|