ljfjim

税局来信问过去两年出租房亏损是否申报有错，如有错要求45天内更正，否则明年有可能被审计，现想请高人指点一下：1，如果不理他，被审计的机会大不大；2，如果我想更正，是否很麻烦；3，请教信中提到current expenses 和 capital expenditures的分别，谢谢！

ljfjim

谢谢各位的回复，我会考虑一下该怎样做。

purple2001

1. The possiblity of being reviewed is farily high, since in the current rental market, it is rare that a net rental loss incurs repeatedly. A couple of reasons, among others, cuase a net rental loss include :
      the rental property was vacant or partial vacant
      the property was involved in a lawsuit
      an incident not covered by insurance

2. The work load to revise a return roughly equals to prepare a new one plus some explanation.

3. A current expense is one that generally reoccurs after a short period. For example, the cost of painting the exterior of a wooden property is a current expense. A capital expense generally gives a lasting benefit or advantage. For example, the cost of putting vinyl siding on the exterior walls of a wooden property is a capital expense.
      
Hope it helps. Good luck!

ZQX

统一的格式。不必太担心。current ex.和capital最主要区别是这个支出是产生效果是长期的还是短期的。例如修房顶就是capital ex.修水管就是current ex.