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原帖由 如花 于 2008-4-24 20:37 发表 6 Y' G: |+ K [; K+ 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"9 I/ _/ X! n& f; D' L
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你应该把全篇文章都贴出来; O4 t5 v) w3 X- y1 q
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"我买的房子的目的intention就是买来sell for profit的" - M' c" I! J/ ?/ Q) d
+ F. U! {/ u M) e) h HProfit既可以是capital gain, 也可以是income.4 J3 w: ^+ i* y: f `1 {9 i
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: * w6 v( W% d5 ]$ N( l
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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; & J2 @7 n, G# v. A, N; K3 i) I7 l
2.Have been acquired, constructed or developed with the intention of being used on a continuing basis;
6 F$ R& r- f$ I3.Are not intended for sale in the ordinary course of operations;
; m* q0 |( a. ?; b4.Are not held as part of a collection"
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- U6 i, h+ N. M- j; y+ z5 I- Tcapital gain is profit that results from the sale or exchange of a capital asset.7 U K1 i, Z& R1 Y) v3 j. Q7 p
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4 ?" v( K6 s0 ^( NInventory is a list for goods and materials, or those goods and materials that are ready or will be ready for sale.
2 t4 g) {" M% y7 UAny gain on its sale will be business income.- U9 `1 p5 f1 \ p6 g9 B
6 N, p' q9 V; v3 q3 g/ U- j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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$ k, B7 A6 E7 B1 }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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