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原帖由 如花 于 2008-4-24 20:37 发表 : A: ?; I2 D5 o7 [5 E5 G
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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1 x5 D. q- I _: Q# Q- U/ m- V. X你应该把全篇文章都贴出来$ b3 F O: B, t% C
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3 a3 e8 A7 B5 u2 A2 G"我买的房子的目的intention就是买来sell for profit的" " C( [2 J& [" } [- j/ p
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Profit既可以是capital gain, 也可以是income.! R8 x! [) c' U( J! f+ Y) L( S
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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3 G) E% v R. u) 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: 0 M2 O9 U/ R; F3 J! J, c$ R. Z
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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; " q6 r$ g4 E2 g5 d1 P s
2.Have been acquired, constructed or developed with the intention of being used on a continuing basis;
) O! h2 {% q1 l5 v- C3.Are not intended for sale in the ordinary course of operations;
5 T6 q/ F+ |: S, G* p% @. L4.Are not held as part of a collection" - ]" V/ d# q% `% e
L! ~5 O* U) |4 ~capital gain is profit that results from the sale or exchange of a capital asset.; C( A: B" ]+ J" D7 M$ z
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+ t* m0 A7 p- o+ L5 W! VInventory is a list for goods and materials, or those goods and materials that are ready or will be ready for sale.
6 c0 n- i7 ^8 g9 fAny gain on its sale will be business income.& h* @! E" H# r$ Y9 N
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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?3 H# G% J* z) `; r! k
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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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