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原帖由 如花 于 2008-4-24 20:37 发表 
/ i' ^+ P4 X: {, i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 K/ p2 C) A' v% k
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你应该把全篇文章都贴出来! y5 f$ X0 u, W& q9 q
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[/quote]
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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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3 U0 Y9 _# D v8 x mProfit既可以是capital gain, 也可以是income.
, i6 E& P* A- z/ ~2 `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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+ i( ` B c5 k" u( Y, n6 N"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; 0 ^+ e$ _% X: _* W; t [: n" X
2.Have been acquired, constructed or developed with the intention of being used on a continuing basis; 9 [+ W. P4 z1 o3 R! i' b
3.Are not intended for sale in the ordinary course of operations; ( \: X. k9 ?" x, [3 W
4.Are not held as part of a collection" 2 ^0 |/ |5 U) u# n- Q
8 }* a& N9 n% T1 A8 f: ]* |capital gain is profit that results from the sale or exchange of a capital asset./ q( z) L7 L" N1 A- |) y; G
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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.
# |8 i# p8 A! X" x. Q) r, pAny gain on its sale will be business income.3 U% \/ r( N! B/ I1 A
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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?) `+ ]; ~! B( w; y
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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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