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原帖由 如花 于 2008-4-24 20:37 发表 0 [& S. m& V7 p5 J+ W" p' n
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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% o/ Y" d( G: w) }你应该把全篇文章都贴出来
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; {4 x2 c* ]9 t8 z f"我买的房子的目的intention就是买来sell for profit的" 0 D/ n+ R. [8 j# `7 I( p
2 x* K) n$ X) e# F7 d7 {Profit既可以是capital gain, 也可以是income.! ~- E0 D1 S' |) U7 p8 K' g
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: Z! |0 ]% ]" [, ?* L
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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;
: B4 l- c: A" i; D/ v, q; K& d H# \2.Have been acquired, constructed or developed with the intention of being used on a continuing basis;
8 @, R# [) n! S& n* y2 d4 ], l3.Are not intended for sale in the ordinary course of operations; 3 G9 u6 _1 [4 @
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. X, g7 ~# Y- ]* F) Z7 p8 ^+ k' ]2 j. J# w
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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.
- T# Q* A8 i8 e* l, d8 I7 ?Any gain on its sale will be business income.3 K0 G$ \' c# \$ I
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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?
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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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