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原帖由 如花 于 2008-4-24 20:37 发表 
: @6 a6 a! A0 b1 V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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你应该把全篇文章都贴出来
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[/quote]
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"我买的房子的目的intention就是买来sell for profit的" * { w" Z9 q2 \7 n/ Z% z0 D4 \$ y
6 K" c1 h) k" e' |Profit既可以是capital gain, 也可以是income.
1 M0 Z! X7 h# \ s8 M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.' q& V4 Z; m5 @
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"Capital assets, comprising tangible properties, such as land, buildings and equipment, and intangible properties, are identifiable assets that meet all of the following criteria: 8 @; ?/ d* w2 `5 w
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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; - a- U- X9 ?$ c- _5 L D E
2.Have been acquired, constructed or developed with the intention of being used on a continuing basis;
( Q7 Z/ O* _9 f3 P) ~6 S5 p3.Are not intended for sale in the ordinary course of operations; + U, R* V A0 F- n1 V1 l
4.Are not held as part of a collection" * }% [4 u6 Q* M6 W! R
, ?, X; W7 ?2 m5 `+ l4 Acapital gain is profit that results from the sale or exchange of a capital asset.3 O3 i* ~) g( N% u8 ?: U: x
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6 j+ v, }; R$ V' J/ H r; A' H* T0 IInventory is a list for goods and materials, or those goods and materials that are ready or will be ready for sale.
/ Y( Q% h+ M. E6 XAny 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?
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' h% J! W9 F, r5 a/ m$ s' k9 x% {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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