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原帖由 如花 于 2008-4-24 20:37 发表 4 ~8 Q# C4 x, z3 m/ X" g# r) U
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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"我买的房子的目的intention就是买来sell for profit的" 8 r2 l# m$ y) M2 B1 ^3 A
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Profit既可以是capital gain, 也可以是income.5 l9 _0 y2 d+ J1 m6 U
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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: |. |# p) K4 v2 w5 |( c"Capital assets, comprising tangible properties, such as land, buildings and equipment, and intangible properties, are identifiable assets that meet all of the following criteria: : T$ s. m6 E7 [; F7 ?# s r4 O, @& t
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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;
% X& l& }# M0 l: W, j2 M8 r2.Have been acquired, constructed or developed with the intention of being used on a continuing basis;
9 Q# Q. }# k# U6 Y5 }. b3.Are not intended for sale in the ordinary course of operations; ; b$ z1 |0 y& m5 j% G+ K
4.Are not held as part of a collection"
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7 @# Z7 i4 g7 |5 v6 zcapital gain is profit that results from the sale or exchange of a capital asset.
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) l; X! B; U7 IInventory is a list for goods and materials, or those goods and materials that are ready or will be ready for sale." v7 Q# a) n3 D% D1 L# _
Any gain on its sale will be business income.6 i& r* c( N2 f2 U( E& p
. q1 t# _4 n! y d$ t) o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?4 {* A" G2 F9 \$ y0 _+ \* J8 P
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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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