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原帖由 如花 于 2008-4-24 20:37 发表 
- g0 S7 \$ L8 p" t3 m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"" A# n e* y' ?9 [7 ^# s% F
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你应该把全篇文章都贴出来# F \& h! p" Y6 x6 M
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"我买的房子的目的intention就是买来sell for profit的" + E1 J4 L% J$ v
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Profit既可以是capital gain, 也可以是income.
. |& u; o) h" s6 {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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' t2 U8 |( r- I"Capital assets, comprising tangible properties, such as land, buildings and equipment, and intangible properties, are identifiable assets that meet all of the following criteria: / |- Q( `5 j, |: J9 M) g! r) G
7 @' @( s. J1 J) X# w1.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; . C1 m* m. N+ w* c" z% y* u7 X
2.Have been acquired, constructed or developed with the intention of being used on a continuing basis;
8 a, T4 t/ {/ l; w+ n4 |3.Are not intended for sale in the ordinary course of operations;
6 w W8 q; {6 {& V4.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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# j6 o& k% I& }, ?' t# w' @0 V# \ BInventory is a list for goods and materials, or those goods and materials that are ready or will be ready for sale.' N/ ?! y4 v& v9 _. o: V7 n
Any gain on its sale will be business income.
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( W( O" j7 _4 K4 Y t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?# T! t: @: P; R. M
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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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