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原帖由 如花 于 2008-4-24 20:37 发表 
+ M c( @ W: |- \$ B3 w0 X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"7 D4 b3 u! ^, l
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你应该把全篇文章都贴出来$ D z T: d2 h" D7 H; Y
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% x7 u0 R, [) C: E) @7 v"我买的房子的目的intention就是买来sell for profit的" 2 u" g6 ]' O% f, w& g n1 L
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Profit既可以是capital gain, 也可以是income.
% D( v, @5 @4 l1 H! j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.+ p2 y% L% ?, f. d6 \, J
: W$ o. L. s, Y7 k- P. }1 h$ d"Capital assets, comprising tangible properties, such as land, buildings and equipment, and intangible properties, are identifiable assets that meet all of the following criteria:
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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;
( u3 H5 L* {( v+ {2.Have been acquired, constructed or developed with the intention of being used on a continuing basis; 9 o q, U% M! M# L, Z- e: P3 `
3.Are not intended for sale in the ordinary course of operations;
' E3 b3 G4 ?0 v) P8 w4.Are not held as part of a collection"
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capital gain is profit that results from the sale or exchange of a capital asset.
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Inventory is a list for goods and materials, or those goods and materials that are ready or will be ready for sale.7 U+ N s" w+ i& M; M
Any gain on its sale will be business income.; L/ X2 {- h3 B/ E) c, E
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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?8 K5 t$ x, l' }" g" Z1 G; T
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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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