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原帖由 如花 于 2008-4-24 20:37 发表 
1 u) i! H; q) b1 H! {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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" r1 g& _& q+ N0 y3 h6 G7 k3 f你应该把全篇文章都贴出来, C. \& Z7 G6 {4 m2 ?
# A7 E* V/ [- ]; L: \; B' D [/quote]
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6 o4 {! \8 J- C( h"我买的房子的目的intention就是买来sell for profit的"
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" w# V7 L* V0 }7 J* h& I2 IProfit既可以是capital gain, 也可以是income.
$ B% h) Z0 ~- Q" y3 S 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.
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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:
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3 z: @9 N: |, n* @, Z; m' @" D1.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; y8 Q, r6 j$ E
2.Have been acquired, constructed or developed with the intention of being used on a continuing basis; 2 j0 a, {9 A' w" n
3.Are not intended for sale in the ordinary course of operations;
2 ?0 j5 h7 }0 t' t |4.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.) @ T" u. B. B& N% j4 ]" q
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) _: E2 j: l6 c6 L8 hInventory is a list for goods and materials, or those goods and materials that are ready or will be ready for sale.
/ r0 Q2 X1 T* z M6 i8 O/ TAny 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?: w R3 W3 i7 }3 i) b2 ?" V
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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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