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原帖由 如花 于 2008-4-24 20:37 发表 
( k& A' Z; t( O4 {6 p6 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"
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' B$ p9 @- @- A1 u: @% E: }你应该把全篇文章都贴出来7 F4 t6 M# q C7 k0 ]
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[/quote]
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3 p! O3 F0 T: r2 @) L% w"我买的房子的目的intention就是买来sell for profit的" : r& L4 Y# ^. F: |
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Profit既可以是capital gain, 也可以是income.
5 Q3 u2 c! `- n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 `: t' b! c4 F+ z- a, L
$ B- H9 l( p4 `0 J% s$ x% S9 a1.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; - f$ \- Y L4 _
2.Have been acquired, constructed or developed with the intention of being used on a continuing basis; ; b8 T! o9 r; y- i7 X
3.Are not intended for sale in the ordinary course of operations; " ], V' u* d; S
4.Are not held as part of a collection"
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/ F1 a$ d9 c5 g- z6 s9 Qcapital gain is profit that results from the sale or exchange of a capital asset. v" x0 m6 @8 Z5 P# Y, ~, I
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) G: f/ [& r, ]Inventory is a list for goods and materials, or those goods and materials that are ready or will be ready for sale.( v) B/ N, R! x3 f9 K8 ?, z. ?
Any gain on its sale will be business income.( x0 D2 O4 s& F$ j: Z) t" q
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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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9 K# A0 \0 k8 c1 Q0 p7 l9 Y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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