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原帖由 如花 于 2008-4-24 20:37 发表 
. O9 E# b0 F3 i9 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"
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你应该把全篇文章都贴出来4 a) e+ ^& j" T4 C( d" y& _3 G6 t5 A8 X
8 O0 e9 e1 w% q, y4 _" R o0 S [/quote]1 \% x3 e* w$ v$ w" k( |
8 x5 Y9 _8 P$ w2 H- s"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.
* I5 w6 X( h; B3 g6 _) o3 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. I( P' B* _8 k7 C
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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: : k6 k7 h9 C0 y. }
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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; : U- ?0 K" z4 |& z5 @
2.Have been acquired, constructed or developed with the intention of being used on a continuing basis;
( ]2 x2 o8 T' h1 k" w7 Z; x3 [. F/ h" z3.Are not intended for sale in the ordinary course of operations;
# z) _" y2 S- w8 T5 B9 v: Y8 b6 x4.Are not held as part of a collection" - R N7 n$ `" O& q4 x1 V# G4 K
2 t w, |4 Y, Gcapital gain is profit that results from the sale or exchange of a capital asset.
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$ e4 a& G2 A' g) c' Q: IInventory is a list for goods and materials, or those goods and materials that are ready or will be ready for sale.
' Q. K" e. y/ G' p% YAny gain on its sale will be business income.% T9 z2 v! p3 k4 A
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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?/ _9 w) b# [/ N' S/ y9 H6 m
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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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