 鲜花( 0)  鸡蛋( 0)
|
原帖由 如花 于 2008-4-24 20:37 发表 ; u& O* d' O7 K$ j; G2 r
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"6 K! p0 S: x' C) L5 V
& b3 I1 J# O4 F9 `7 L: ]/ c
" ^1 @5 L8 i8 m0 `3 I
( `: S2 r4 y+ B7 R' t你应该把全篇文章都贴出来
' e9 A6 o- U' d) B- h$ H* h* G; u. r% a
[/quote]
& q; }: Y5 E! i; m9 l+ c( y- f. f. [1 G
"我买的房子的目的intention就是买来sell for profit的"
5 z+ { a6 q2 s2 n2 W: s+ }7 P* e
: n! |$ d2 R3 n5 b* |) C$ |Profit既可以是capital gain, 也可以是income.
5 U y @+ }0 Q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.; }# t: W/ M6 Y; i* \: F, u( h
} M' M/ Q+ k# g: I; z3 }
"Capital assets, comprising tangible properties, such as land, buildings and equipment, and intangible properties, are identifiable assets that meet all of the following criteria: 4 u5 T: v* m+ m( L
0 x) b+ T/ }5 a" R
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; 1 \' i: @# M- N8 O l
2.Have been acquired, constructed or developed with the intention of being used on a continuing basis; 5 C( {2 O: v2 E, ? A8 c
3.Are not intended for sale in the ordinary course of operations;
8 w/ v; F4 Z4 z+ \! E4.Are not held as part of a collection"
( H" P7 U4 A; v! }! ]
0 K2 L: }- N& j0 Jcapital gain is profit that results from the sale or exchange of a capital asset.# \2 k3 s4 Q6 o1 ~8 A7 F
7 r; j4 H" h- u/ [2 u3 ?9 T1 K9 j7 f7 l+ n7 |& B
Inventory is a list for goods and materials, or those goods and materials that are ready or will be ready for sale.
) g$ J% x7 K2 L/ K# @9 s$ E. [Any gain on its sale will be business income.
# F2 R: }0 G3 a! u: _( Y1 X- @
* M9 ?/ b# u1 \9 `' T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?
& Z: E1 f e) k8 q+ z
8 V& g1 C. h ]& R- I% f+ l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? |
|