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原帖由 如花 于 2008-4-24 20:37 发表 
4 `/ r& H2 Z9 J* o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"* I: L0 D, M* `7 E w9 }' n
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你应该把全篇文章都贴出来4 M+ h# H# J' j2 w- D# ?+ M* d) I
) Q: e2 _2 ]% q8 E0 j [/quote]
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# _8 r1 i3 |& I3 J% G9 L"我买的房子的目的intention就是买来sell for profit的" 7 y7 z- G7 c7 X/ g& U
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Profit既可以是capital gain, 也可以是income./ T/ s( q3 U, q/ X/ W. |
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." T7 t z% i5 b/ U- A4 V
: Q8 ]) }- L# u* c3 I) E! j"Capital assets, comprising tangible properties, such as land, buildings and equipment, and intangible properties, are identifiable assets that meet all of the following criteria: 9 c# p2 S4 Y6 [; O0 a% {' o/ O
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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; 3 w2 Q0 @, Y; ` W( D, g3 \3 s
2.Have been acquired, constructed or developed with the intention of being used on a continuing basis; ; @4 x4 z& H' X, u, Z
3.Are not intended for sale in the ordinary course of operations; $ L" S; |" C- I( |- q7 R* O# s, q
4.Are not held as part of a collection" / ?- G9 U8 |5 H/ D+ \* p9 d5 X6 A- N
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capital gain is profit that results from the sale or exchange of a capital asset.9 c, C6 H6 L4 X2 T9 N( C* ^& Y
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3 G5 I: O- x9 y7 O) TInventory is a list for goods and materials, or those goods and materials that are ready or will be ready for sale./ c l) D& |8 h% n- A7 v
Any gain on its sale will be business income.
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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?) s' t# R4 _$ V6 }% W8 o2 f
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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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