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原帖由 如花 于 2008-4-24 20:37 发表 
" K5 Y; B% c+ i" Q8 F/ K* f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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你应该把全篇文章都贴出来' B3 s4 \8 i& s. `: g6 o
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[/quote]+ d8 [) s% Z. y3 T( B
0 S J9 a5 j( R6 ~"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.
" A# \% d0 B1 v+ v7 i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." ^" I; F7 C0 t; @
0 B" v# `) N+ v' E" b8 u+ {"Capital assets, comprising tangible properties, such as land, buildings and equipment, and intangible properties, are identifiable assets that meet all of the following criteria: 3 b) t& e+ c: y* @: d ?" R
, h$ I `( e: q! j1.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;
% W1 k# w P! D" w# c* i2.Have been acquired, constructed or developed with the intention of being used on a continuing basis;
4 `+ c: w! Q( U! A3.Are not intended for sale in the ordinary course of operations; " e1 f1 ]6 _$ b, ?5 }
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.4 h; }7 I" \1 u9 ?3 D7 x
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0 `3 E2 }# v4 lInventory is a list for goods and materials, or those goods and materials that are ready or will be ready for sale.5 e9 X* M! j! d7 r( N' W6 [
Any gain on its sale will be business income.
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6 h( B) m- o' u) a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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2 |4 ]) q i# ^3 N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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