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原帖由 如花 于 2008-4-24 20:37 发表 
, ~* Q7 |- h* ?* {& P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") F1 l2 x: g3 b! V. y1 Z
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你应该把全篇文章都贴出来
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; p4 S8 }, P0 v6 ]3 p [/quote]
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) G; o; T0 T4 N3 {, x"我买的房子的目的intention就是买来sell for profit的" " `6 m+ k) D9 h. L1 y
+ j* M$ }. s5 k ~" aProfit既可以是capital gain, 也可以是income.: j) {2 g4 P: O: d0 q# y" 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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"Capital assets, comprising tangible properties, such as land, buildings and equipment, and intangible properties, are identifiable assets that meet all of the following criteria: . O9 y- F, I9 n `+ q
: X, L2 d1 l. Z8 V1 }7 Z* R1.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;
2 ~9 V; _+ s1 x8 J2.Have been acquired, constructed or developed with the intention of being used on a continuing basis;
" @6 ]% `7 q( u" @+ f9 G3.Are not intended for sale in the ordinary course of operations;
0 ?( |$ I: @7 S7 X+ ?8 q4.Are not held as part of a collection"
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0 E! ], d; T; g% X9 J/ ^capital gain is profit that results from the sale or exchange of a capital asset.
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& t. z5 ~# i* d; `Inventory is a list for goods and materials, or those goods and materials that are ready or will be ready for sale.
+ P5 X7 s8 S. Z5 D* z0 c5 tAny gain on its sale will be business income.; [9 b4 y. H* G3 R6 n$ A3 m9 s
3 q, r6 q; T9 s0 ~/ \( Q* @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?; B/ }! a p5 ?, J# q" k& [5 o
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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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