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原帖由 如花 于 2008-4-24 20:37 发表 
, D+ t4 [5 [9 c9 i% L/ n6 B, v$ c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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7 g0 }3 y7 s, A% c+ q" y' R你应该把全篇文章都贴出来4 j z" V) E; J; f
7 l7 @/ ?* s$ L- S$ m [/quote]
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; D' D- q5 y0 C6 o" ?1 p"我买的房子的目的intention就是买来sell for profit的"
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Profit既可以是capital gain, 也可以是income.
5 w7 m; d+ o( G0 {- n' x* m3 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.
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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 l" \ m; l0 Q% q! N
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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; 5 r# p6 ]" T+ e7 b; D5 P
2.Have been acquired, constructed or developed with the intention of being used on a continuing basis; 9 q E m4 U7 P7 C* f( p& E" K$ l) \
3.Are not intended for sale in the ordinary course of operations;
( I L6 h' o" W1 g( {4.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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- c k& L/ X- E7 WInventory is a list for goods and materials, or those goods and materials that are ready or will be ready for sale.
& x' O R% g- iAny 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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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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