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原帖由 如花 于 2008-4-24 20:37 发表 $ B1 K) X5 \0 I4 ^4 A" l3 Q0 C
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": ]1 T. w; K: Q4 P( l6 G7 v. I/ Z. }
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你应该把全篇文章都贴出来
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[/quote]
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, c1 e) |6 s5 d7 ]: G5 h"我买的房子的目的intention就是买来sell for profit的"
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0 K$ y3 I+ v/ l( n9 @; ?0 v7 X& g8 TProfit既可以是capital gain, 也可以是income.8 O4 L8 @- U9 D$ I# I, b
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.
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! Y0 C7 ~) r3 b/ u"Capital assets, comprising tangible properties, such as land, buildings and equipment, and intangible properties, are identifiable assets that meet all of the following criteria: 5 i6 u: x# S; C9 g
" ~! f( @, u/ f- n5 a) `$ @5 @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;
/ M9 d! q* U' A6 d* F2 h' E- a2.Have been acquired, constructed or developed with the intention of being used on a continuing basis; 7 S9 e* F+ Y# a
3.Are not intended for sale in the ordinary course of operations;
) Q. u3 w/ x+ i6 B6 p4.Are not held as part of a collection" & k6 v8 b; A% a* F" k6 [
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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.3 x B8 B, G( J2 C
Any gain on its sale will be business income.
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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?! j- C& @5 c2 ^$ Z# e2 s5 G& `
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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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