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原帖由 如花 于 2008-4-24 20:37 发表 
9 b5 y; b; f3 u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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5 i* n- q8 i! @- J( c5 w4 s你应该把全篇文章都贴出来8 z: y& h% E/ ~5 ~2 L4 h
* w5 M M: x3 _% k2 s; E [/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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Profit既可以是capital gain, 也可以是income.
0 m& b7 R6 J. ^1 P. Z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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' K8 @" Q3 N$ f0 P"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; 8 d% d/ z4 i: K. u
2.Have been acquired, constructed or developed with the intention of being used on a continuing basis;
3 u0 \; K4 R" O! r! U- L0 @& ~8 D3.Are not intended for sale in the ordinary course of operations; . }5 |7 t$ g5 }: C9 M
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.0 y0 `/ g5 J* Q9 c1 @: M4 [
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z5 A! V& |6 }2 @Inventory is a list for goods and materials, or those goods and materials that are ready or will be ready for sale.
0 C$ ^; I! i4 ]/ DAny gain on its sale will be business income.0 q6 x2 j1 |7 E4 R1 R+ M( Z/ y
' F5 Y# B* P" f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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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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