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原帖由 如花 于 2008-4-24 20:37 发表 " u* o3 d) \* O& @3 A0 D" g
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"0 ]( G7 {; @' N1 i
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B) B1 K/ o/ W- V( }你应该把全篇文章都贴出来% J8 t! t! V( k
/ ?- B! b; ^# `3 @ f( Y7 G [/quote]
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! Z2 n7 s$ V3 [/ \6 d6 A! W"我买的房子的目的intention就是买来sell for profit的"
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+ L5 E- _2 D) sProfit既可以是capital gain, 也可以是income.
* z! V- S' x7 c3 ~7 J% O- m# R/ |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.2 H2 H& X) v: _. J( A* o
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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: $ W5 ^( R' w5 I
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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;
; b3 d' s2 q% f. h$ x, L9 ?2.Have been acquired, constructed or developed with the intention of being used on a continuing basis; 2 j. M- ^. k9 a* }- t
3.Are not intended for sale in the ordinary course of operations;
. L& _1 Y9 q# [% X4 q4.Are not held as part of a collection"
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capital gain is profit that results from the sale or exchange of a capital asset.: e# C: X. J3 u& A) I
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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.
- G/ k: {9 D& K% t2 Q2 uAny gain on its sale will be business income.5 n8 i2 e. Z" Z; M2 H
1 e( c4 _- U( \4 Z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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9 k, B) w2 [* j9 D) W. O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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