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原帖由 如花 于 2008-4-24 20:37 发表 
! k3 }) V; c! T' [% 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"2 d) m5 K, r& y. \1 W4 N7 Z
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4 O# k. G# T a/ q) C你应该把全篇文章都贴出来
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"我买的房子的目的intention就是买来sell for profit的" 3 v) z5 P5 x" P% ^" C' s
" d* P, e- _4 {9 C7 dProfit既可以是capital gain, 也可以是income.2 s. G; T0 R- c* P: p- S' w- 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.2 ~' p) X" F* A2 h% u) C5 ^
, a9 `! s0 s: \4 t; d4 H"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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/ K* Y" m8 m& H) s1 n7 H8 ^: c1.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;
7 n( M, w& N# e2 W7 b8 L" x0 J2.Have been acquired, constructed or developed with the intention of being used on a continuing basis;
/ C, K6 X' \+ V$ |! w! ~3 T& O3.Are not intended for sale in the ordinary course of operations; 4 V+ J, c( [5 @8 x3 L% @( M
4.Are not held as part of a collection"
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0 G# A: N' Q9 ?/ C* _ }# ycapital gain is profit that results from the sale or exchange of a capital asset.1 C+ X R( u4 l5 s( m) |
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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.
: X; j) j6 O8 U( lAny gain on its sale will be business income.& g3 m* ` g; @7 s! {& r" d
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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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# {+ S1 J( T! ~$ o7 k6 E$ X. B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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