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原帖由 如花 于 2008-4-24 20:37 发表 
& B8 l d, U% {% l# _0 }3 u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"- x7 {( }5 y6 Q$ X' ~' P
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你应该把全篇文章都贴出来
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[/quote]& A+ S( ^4 F* C! k7 H" W
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"我买的房子的目的intention就是买来sell for profit的" 1 u: U+ U3 X+ c
5 Q+ @8 }, H" a' WProfit既可以是capital gain, 也可以是income.
7 ~5 d/ S% @/ A5 x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.+ X, g$ G+ s- ?% O( L( H% n
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"Capital assets, comprising tangible properties, such as land, buildings and equipment, and intangible properties, are identifiable assets that meet all of the following criteria:
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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;
+ N0 e* }: j; u4 a2.Have been acquired, constructed or developed with the intention of being used on a continuing basis; ) j' v4 M( T, }/ x* ~5 P! B' L# o1 L
3.Are not intended for sale in the ordinary course of operations;
7 H* C: {1 n V2 H. E8 z' Q4.Are not held as part of a collection"
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$ Z4 h' k0 G4 J+ Bcapital gain is profit that results from the sale or exchange of a capital asset.
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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, K" [' k+ }. E6 pAny gain on its sale will be business income.
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! X' |# m! \% T u3 Q2 x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?: l5 F: ~" G1 ~6 o; P
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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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