|
发表于 7-9-2012 17:38:21|来自:新加坡
|
显示全部楼层
小瓶瓶 发表于 7-9-2012 17:19
税务长,听说卖房子盈利部分要报所得税?第一次听说,不就是买家卖家印花税么?怎么还有盈利部分要报所得 ...
Gains from sale of propertyGenerally, the gains derived from the sale of a property in Singapore is not taxable as it is a capital gain.
When is it taxableWhen a person is deemed to be trading in properties, the gains from the sale of property in Singapore is considered taxable income. Whether a person is deemed to be carrying on a trade will depend on individual circumstances.
To determine if a person is trading in properties, IRAS applies a set of guidelines known as the "badges of trade". IRAS considers the facts of each case against the criteriaof the "badges of trade" to determine whether the gains are taxable.
Examples of the criteria are as follows:
- Frequency of transactions (buying and selling of properties)
- Reasons for acquiring and selling of property
- Financial means to hold the property for long term
- Holding period
|
|