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原帖由 如花 于 2008-4-24 20:37 发表 
/ W; x) ?* l1 e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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4 B) S& t# F* U* V! v4 U你应该把全篇文章都贴出来
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5 M5 t' ?- [3 O7 n [/quote]/ ?7 i( h+ M, k
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"我买的房子的目的intention就是买来sell for profit的"
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) r0 N8 X' O; b+ o! v6 e0 v' \- pProfit既可以是capital gain, 也可以是income.5 _! A- ^% W. k) 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./ ~- F. \# d [
5 Q6 P# ]! Z1 v"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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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;
+ r) d4 A% [5 ], E: W: t' `* e2 H0 q! n2.Have been acquired, constructed or developed with the intention of being used on a continuing basis; / `* }# f$ G' r; Q. H3 |
3.Are not intended for sale in the ordinary course of operations;
8 R: A5 G. ]; B( e' J; n4.Are not held as part of a collection" ( `- _% s) j" r7 A9 g7 K
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capital gain is profit that results from the sale or exchange of a capital asset.+ E7 I$ e) n, {
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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.
: r/ c$ A9 |$ G: P* a; L7 L9 gAny gain on its sale will be business income.' M; f' b! b. M: t
, W* L! a0 q3 g# Z3 E# ^ ]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?8 H6 t/ }) A% v6 `7 g( j
" h, ^1 k& K! D: R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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