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原帖由 如花 于 2008-4-24 20:37 发表 : Y# D/ A- f. g z
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"* t' A" _% z" A3 d, u
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/ P$ p3 U/ ? P1 H你应该把全篇文章都贴出来) \3 C6 v0 I! a; k' z( D+ q
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[/quote]
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4 h6 h9 C) H6 I, x: y: ?* ?/ M"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.
6 @2 G8 C& x: M* f- K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.: M/ j# _7 M e8 Z3 Z# b! K
- P- v3 b$ p+ b& H"Capital assets, comprising tangible properties, such as land, buildings and equipment, and intangible properties, are identifiable assets that meet all of the following criteria: ! u, J' e5 y, f, 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;
" l3 ~; ~0 y/ S# P2.Have been acquired, constructed or developed with the intention of being used on a continuing basis;
/ H# U, _0 H; B6 x3.Are not intended for sale in the ordinary course of operations;
6 U4 F0 ^2 y1 F2 T1 h3 v4.Are not held as part of a collection"
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. M0 Y |+ ]5 c# d( }! v) {% ^1 @8 O9 {capital 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.
6 R2 _5 v1 ^* o6 I9 V. nAny gain on its sale will be business income. _, K( `, K% T* B
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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?
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2 c5 U! k7 }0 Z" V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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