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原帖由 如花 于 2008-4-24 20:37 发表 
8 z% {( D: v3 S; W3 X" p: g( v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3 K! |* z7 ]2 r: o6 K/ x+ H
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[/quote]
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"我买的房子的目的intention就是买来sell for profit的"
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4 M, ]3 L5 e# OProfit既可以是capital gain, 也可以是income.
* U! y1 N4 H7 V9 Z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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7 g7 K1 @+ b- p1 Z"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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/ A4 V- E/ L( m! H1.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;
. o* d! F+ W1 l* P0 r9 f- k2.Have been acquired, constructed or developed with the intention of being used on a continuing basis; 5 y6 R! E3 ~& S# a
3.Are not intended for sale in the ordinary course of operations;
/ h- _& C- ?7 f4.Are not held as part of a collection" # S! f0 T1 _8 t1 {5 h
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capital gain is profit that results from the sale or exchange of a capital asset.
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. ?8 E2 h+ k4 A9 A" M0 HInventory is a list for goods and materials, or those goods and materials that are ready or will be ready for sale., N& @3 g( [. k5 Q
Any gain on its sale will be business income.0 x5 O; ~/ ?! _# q8 @
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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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0 Z" Y' _: y3 `0 S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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