 鲜花( 0)  鸡蛋( 0)
|
原帖由 如花 于 2008-4-24 20:37 发表 
9 C5 g" ?' `! T& e* r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"
# S3 \% I7 m3 Z; g0 `
1 ]6 P+ m; @% p3 \& N5 v) ?: ]$ \+ s1 a, ^, ?3 m l+ B- X
. V/ b/ G: K, R6 e2 L. n
你应该把全篇文章都贴出来
' Q- e7 O2 v/ \; s: V
% t9 }7 q7 J- L' F [/quote]
* g% Y T' r( _1 \
9 |- x6 @0 @9 e3 C1 l" G"我买的房子的目的intention就是买来sell for profit的" & \1 ]5 s. s1 F1 \8 w
3 ^3 G: g$ y3 K. V& f3 uProfit既可以是capital gain, 也可以是income.& s; Q+ W" _7 y ? I+ t9 h
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.
' f6 j" X! t9 ~: j0 J7 u( O) p( ]) N9 _
"Capital assets, comprising tangible properties, such as land, buildings and equipment, and intangible properties, are identifiable assets that meet all of the following criteria: % Z8 p1 m9 \4 U) @' j
7 m+ c7 o$ @( }+ Z% r. k3 Z1.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;
7 z( [3 }- ~# e+ F/ t/ I: R2.Have been acquired, constructed or developed with the intention of being used on a continuing basis; 9 Y* {/ F5 Q& I3 O- C3 Q
3.Are not intended for sale in the ordinary course of operations;
; o. l t9 H! `4 p4.Are not held as part of a collection"
$ s+ L0 o5 j& O9 A# X3 y8 K$ G
1 N H, \. G" X- e: Fcapital gain is profit that results from the sale or exchange of a capital asset.
8 S' M+ p0 l+ d
$ G: D/ D) h% K7 U t0 J) ]/ N1 m# S% G2 ]; L3 M! D
Inventory is a list for goods and materials, or those goods and materials that are ready or will be ready for sale.
& `0 i+ s8 q+ k) e" |6 yAny gain on its sale will be business income.! o% i |" }+ O6 D9 O
# F' Q: w* X! S. S
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?' f2 |$ p( K1 {. W: i% d
$ _- p( E6 H% D% [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? |
|