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原帖由 如花 于 2008-4-24 20:37 发表 7 L8 ]- T7 C) a2 @
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". \" E8 `- i6 _# }4 S
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你应该把全篇文章都贴出来, U/ R2 l& m6 u* d, y! Q! V; j
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[/quote]) I5 A H; x+ a7 o( d( o/ N
0 j9 X- |- _3 t$ w! ["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.7 A# ^7 r9 Y- E5 _; A0 M0 O
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; v' B" _$ d
* h% A" G$ [2 Q( Z' v6 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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: o! j( E% K# V& x1.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;
j. X2 M3 f1 K. G0 X9 R9 D3 h2.Have been acquired, constructed or developed with the intention of being used on a continuing basis;
$ ~0 T7 C& `! g3.Are not intended for sale in the ordinary course of operations;
% l9 a4 g' A8 g- Q4 d: A u4.Are not held as part of a collection"
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/ z$ @& b: k! T. d E/ e6 Bcapital gain is profit that results from the sale or exchange of a capital asset.
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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.6 `% \1 R8 {8 ~7 Z. h# H
Any gain on its sale will be business income.
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2 t- m6 |9 _; B2 O4 }$ v! H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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( ]$ v. \8 n" c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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