taxation~

1. you are not purchasing the wine as an asset, but as goods since you sell it in your ordinary business.

2. you purchase and sell the wine at the same time and in a quantity, it is an evidence of trade.

3. you hold the wine a short period of time and then sell it.

4. you purchase and sell the wine at the same time and repeat these actions frequently.

5. if you enhance the wine by blending or other methods, it is an evidence of trade.

6. you sell the wine not for an emergency or because of an accident. you cannot declare that your selling is not a business.

Any further questions?

2009-01-07 21:03:47 補充：
answer 001 is not explained according to six badges of trades?

If your income is derived from the buying and selling of goods, or from the providing of professional or personal services, you are considered as carrying on a trade, business or profession and a self-employed person. To put it simply, you are a self-employed person if you work for yourself and are not employed as an employee. The source and locality of profits are arising and deriving from Hong Kong even the source of your supplies of wines are all from overseas.